IR35:Frequently Asked Questions - Status
Each link below will take you to a question on a Status topic.
- What are the rules used to determine
the boundary between employment and self-employment
- Some
professions
(eg nurses working
through nursing
banks) have
case law to
define their
employment status,
but the IT and
engineering
industries have
none.
- The IR35 legislation extends 'intermediaries'
to include not only companies and partnerships but also individuals. Does
this mean that a 'sole trader' will be able to contract directly with
a client without having to be treated as an employee. [Added
09/08/00]
- I am a freelance teacher, working through a Personal Service Company, and for tax purposes my work would qualify as self-employed. Does IR35 affect me? [Added 30/08/01]
