IR35

Who is caught by these rules?

The IR35 rules aim to catch anyone who, by placing an intermediary between himself and his employer, gains some tax (including national insurance contributions) advantage.

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IR35

IR35 relates to legislation and rules intended to apply a PAYE and NIC charge on earnings from a company or partnership which is termed an "intermediary."

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Personal service companies

IR35 is intended to tackle the avoidance of tax and national insurance contributions through the use of intermediaries such as service companies or partnerships.

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Interest and tax payments

HMRC charges interest on underpayments of tax, and pays interest (repayment supplement) overpayments.

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