IR35 may apply when you, as an individual, provide your services to a client through an intermediary. For example, if you set up a partnership or a limited company, your client contracts with the company rather than with you. This includes where your business contracts with an agency to supply your services to a client.
Employment status
The way you work - and the way people work for you - have very important legal implications. This guide provides a general overview of the different employment status categories and what they mean.
Using contractors and subcontractors
Contractors are not employees of the business but have a contract to provide certain services. Subcontractors undertake a contract from a contractor. This guide explains the different roles of contractors and subcontractors, sets out how your business might benefit from using them, as well as outlining some of the potential disadvantages.