This snapshot, taken on
, shows web content acquired for preservation by The National Archives. External links, forms and search may not work in archived websites and contact details are likely to be out of date.
The UK Government Web Archive does not use cookies but some may be left in your browser from archived websites.
IR35: Employee - Question 1  

I am a director of a company and I engage twenty consultants who have PAYE deducted from their salary. Are these workers be affected by the rules?

Employees of intermediaries who only receive payments and benefits in a form which is already chargeable as employment income and subject to Class 1 NICs will not fall within the terms of the IR35 legislation.