IR35:Frequently Asked Questions - Status

Each link below will take you to a question on a Status topic.

1. What are the rules used to determine the boundary between employment and self-employment
   
   
2. Some professions (eg nurses working through nursing banks) have case law to define their employment status, but the IT and engineering industries have none.
   
   
3. The IR35 legislation extends 'intermediaries' to include not only companies and partnerships but also individuals. Does this mean that a 'sole trader' will be able to contract directly with a client without having to be treated as an employee. [Added 09/08/00]
   
   
4. I am a freelance teacher, working through a Personal Service Company, and for tax purposes my work would qualify as self-employed. Does IR35 affect me? [Added 30/08/01]

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