How do I check I’m complying with HMRC rules?
Financial Times
23-05-23 04:19
IT contractors should not solely rely upon a client’s determination of their IR35 status, according to Karim Oualnan, partner in the London office of JMW Solicitors. The rules are potentially relevant if a contractor or self-employed worker has been hired via their own limited company. If a contract falls inside IR35, the individual is considered to be an employee for tax purposes, and thereby has to pay national insurance and income tax as part of the payroll. Oualnan recommends that contractors should establish an IR35 dossier throughout a contract, and consider seeking professional advice if uncertain of their status.