HM Revenue & Customs
  • Home
  • Contact us
  • About us
  • Jobs
  • Accessibility
  • Feedback
  • Help

Tax agents & advisers
businesses & corporations
employers
individuals & employees
You are here: IR35 > FAQ's

IR35: Frequently Asked Questions

Choose a category name for a full list of questions on that topic:

  • Agency - How working through agencies affects matters

  • Archive - Older questions less relevant to current matters

  • Benefits - From company cars to sick pay

  • Compliance- What is HMRC's position?

  • Computation - How to work out who pays what, when and how

  • Contract - What is important

  • Director - Liabilities, including non-executive directors

  • Employee - Are they affected, where does their pay fit in

  • Expenses - What's allowable, how to apportion them

  • Foreign - What happens if the client, the work, or I am abroad

  • General - Basics and miscellaneous

  • FAQ - Legislation- When and where

  • Partner - How partnerships are affected

  • Pension - Calculation of pension contributions, SERPS

  • Status - What are the rules

  • Mapping of previous question numbers to new site

....or use the IR35 Search

 

In this section
  • Legislation
  • Past events and News
  • Our internal guidance
  • Tax bulletin articles
  • FAQs
  • Assistance/Free advice available
  • IR35 Forum
  • Business Link|
  • © Crown Copyright|
  • Terms & Conditions|
  • Privacy Policy|
  • Site Map|
  • Freedom of Information|
  • DirectGov