IR35:
Agency - Question 2
If I have a Personal Service Company, and the company gets its contracts through an agency, does that automatically mean that I will be taxed as an employee?
No. The employment/self-employment test which is to be used to decide which contracts are caught by the IR35 rules will look at the relationship between you and the client. The decision will not be affected by the presence of an agency in the arrangements.
If you are working on a standard agency contract please see the February 2000 Tax Bulletin article on this website.
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