Individuals, companies and IR35

Get an expert opinion

You can seek professional opinion from an accountant or independent tax adviser. An Internet search under IR35 will show many such sources for advice.

If you are not sure whether the new legislation applies to a particular engagement, advice is available from the IR35 unit, who you can contact for a written opinion about employment status for tax and National Insurance contributions (NICs) purposes. Contact the IR35 Unit through the HM Revenue & Customs website.

You can also read more about supplying services through a limited company or partnership at the HM Revenue & Customs website.

HM Revenue & Customs will review the facts. This will involve looking at whether the relationship between a worker and a client would have been one of employment, if there had been no company or partnership.

To do this HM Revenue & Customs will review the contract or contracts which establish the relationship. They may also talk to you and others, including the end client and any agency.

If you do not agree with the opinion given by HM Revenue & Customs, and further discussion has failed to achieve agreement, you can request a formal decision against which you can appeal.

Where can I find out more?
Read the guidance notes on IR35 at the HM Revenue & Customs website.

Subjects covered in this guide

• Introduction
• Do the rules apply to me?
• Get an expert opinion
• My contract is within IR35 - what should I do next?

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