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IR35 :
IR35 was introduced in April 2000 and is designed to combat what HMRC call “disguised employment”. The aim is to increase the tax paid by people who set up their own company instead of working as normal employee.
When an employee provides the services of a member of staff to a client (either via an agency or directly) and the terms are such that without the intermediary (company), the individual would be an employee of that client, then the IR35 tax treatment is triggered.
The deciding factor is to establish whether you are classed as “employed” or “self employed”. There is no statutory definition of employment; however HMRC will look at several factors to help decide which side of the fence the engagement lays.
Contact the office for details
Tawanda EU Ltd Accountants
24, Milner Road, Gillingham,
Kent ME7 1RB,
UK
Phone + 44 787 296 2016
Email info  tawanda.co.uk
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