IR35: Frequently Asked Questions - General
Each link below will take you to a question on a General topic.
- What
is IR35 about?
- Who
is affected
by the intermediaries
legislation?
[Updated
24/12/01]
- How
are "service
companies"
defined?
- Will
all workers
who provide
their services
via intermediaries
be forced into
direct employment
with their clients?
- What happens if the Personal Service
Company doesn't pay out the money it receives from 'relevant' engagements?
- Will the IR35 rules apply to people
working for "composite" or "umbrella" companies?
- The
legislation
will put contractors
out of business/force
them into making
losses.
- Will
I still pay
VAT?
- Will HMRC advise on the application
of IR35 ?
- What
about the effect
of IR35 on construction
industry workers
who are also
within the Construction
Industry Scheme
(CIS)? [Updated
23/10/01]
- Why
do I have to
pay both employers
and employees
NICs when a
conventional
employee does
not have to?
[Added
14/04/00]
- The
IR35 legislation
will force my
company to trade
insolvently
- isn't this
illegal?
[Added
19/10/00]
- What
is meant by
'client' for
the purposes
of the intermediaries
legislation?
[Added
07/02/01]
- What is the correct procedure for
obtaining an opinion from HMRC ? [Added 19/12/02]
- Can I deduct charitable donations
from the Ir35 deemed payment? [Added 07/06/00]
- If I pay NICs through an employment
separate from my Personal Service Company, and so overpay NICs overall
by exceeding the annual maximum for primary Class 1NICs, where does the
repayment go to? [Added 17/09/01]
- What happens if I thought I was outside IR35 and my company paid me a dividend, only to find out afterwards that I was inside IR35? [Added 25/09/01]
- What happened with the Appeal against the verdict of the Judicial Review? [Added 21/12/01]
- If I need to change my P60, do I really need to get hold of another form? [Added 21/12/01]
