This guide is a great starting point to understanding the IR35 legislation.
IR35 is a complex tax legislation that can be daunting to new contractors. We have created this guide to lay the Chapter 8 rules out plain and simple.
Chapter 8, Part 2 of ITEPA 2003 applies to limited company contractors working for a small company in the private sector. For anyone else, Chapter 10 (the off-payroll working rules) will be more relevant. However, the principles of Chapter 8 still apply in terms of the status tests used and how they're applied.
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