The IR35 rules are designed to discourage avoidance of payroll taxes by organisations who engage workers through personal service companies (PSC)s or other intermediaries rather than taking them on to the payroll.
Where an individual works through his or her own personal company to provide services, such as IT consultancy, that company must abide by the “IR35” rules
Retain evidence to avoid issues with IR35 in the future
The definition of employee versus self-employed is an age old debate. How has the government and HMRC begun to respond to these changes?