In the first of two articles, Peter Rayney explains how to navigate the IR35 and off-payroll working rules.
The ‘original’ IR35 rules - now found in ITEPA 2003, Pt 2, Ch 8 – have been in place for some twenty-five years. Gordon Brown introduced this legislation with the aim of tackling ‘disguised employment’ arrangements. Broadly, these arose where workers or contractors personally provided their services to the client or end-user through a personal service company (PSC).
This is illustrated below:
