No. IR35 legislation applies to individuals who provide their services via a limited company.

Substitution is a very important component when determining your IR35 status. Proving that someone else could provide the same work on your behalf (and you have the right to provide a substitute in your contract) can have a huge impact on your ability to continue working and being paid through your limited company.

A contractor’s IR35 status effectively determines their tax position with HMRC. It is assessed by the hirer completing an SDS on the contractor’s behalf.

IR35 legislation applies to anyone who supplies their personal services to end hirers via their own limited company, sometimes known as a ‘PSC’ (Personal Service Company).

From April 2021, if you are providing services through a Limited Company, you can’t avoid your end hirer assessing your IR35 status and providing you with a status determination statement.

If you are IR35 captured then you can continue to make pension contributions. However, the rules are different depending on...

Yes. Working through your PSC when captured prevents you from claiming travel and related subsistence costs.

No. If you are captured by IR35 there are number of options available to you, including working through your company or going on the payroll of the agency or the end hirer. You need to consider which of the options available best suits your circumstances.

No. There are many different options available to contractors captured by IR35 for their current contract. Depending on your circumstances, closing your limited company down may be a preferable option, but it is not essential.

Yes. You can work through your limited company (PSC) or under an umbrella company. You may wish to seek guidance as to which will be the best solution for you.