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IR35: Frequently Asked Questions - General

Each link below will take you to a question on a General topic.

  1. What is IR35 about?

  2. Who is affected by the intermediaries legislation? [Updated 24/12/01]

  3. How are "service companies" defined?

  4. Will all workers who provide their services via intermediaries be forced into direct employment with their clients?

  5. What happens if the Personal Service Company doesn't pay out the money it receives from 'relevant' engagements?

  6. Will the IR35 rules apply to people working for "composite" or "umbrella" companies?

  7. The legislation will put contractors out of business/force them into making losses.

  8. Will I still pay VAT?

  9. Will HMRC advise on the application of IR35 ?

  10. What about the effect of IR35 on construction industry workers who are also within the Construction Industry Scheme (CIS)? [Updated 23/10/01]

  11. Why do I have to pay both employers and employees NICs when a conventional employee does not have to? [Added 14/04/00]

  12. The IR35 legislation will force my company to trade insolvently - isn't this illegal? [Added 19/10/00]

  13. What is meant by 'client' for the purposes of the intermediaries legislation? [Added 07/02/01]

  14. What is the correct procedure for obtaining an opinion from HMRC ? [Added 19/12/02]

  15. Can I deduct charitable donations from the Ir35 deemed payment? [Added 07/06/00]

  16. If I pay NICs through an employment separate from my Personal Service Company, and so overpay NICs overall by exceeding the annual maximum for primary Class 1NICs, where does the repayment go to? [Added 17/09/01]

  17. What happens if I thought I was outside IR35 and my company paid me a dividend, only to find out afterwards that I was inside IR35? [Added 25/09/01]

  18. What happened with the Appeal against the verdict of the Judicial Review? [Added 21/12/01]

  19. If I need to change my P60, do I really need to get hold of another form? [Added 21/12/01]