IR35: General - Question 6

Does the legislation apply to people working for "composite" or "umbrella" companies?

Any intermediary which meets the definition of a Managed Service Company (“MSC”) must apply the MSC Legislation, as the MSC Legislation takes precedence over IR35 for MSCs. It is highly likely that a composite company will meet the definition of an MSC.

All intermediaries who do not meet the definition of an MSC must consider the IR35 legislation.

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