Intermediaries Legislation

IR35 – also known as ‘intermediaries legislation’ or off-payroll working legislation is tax legislation which seeks to ensure no tax advantage is gained by individual appearing to be working for themselves via an intermediary ( for instance a personal service company or a limited company), but in reality acts like an employee of the client.

If IR35 applies then the Consultant, as the intermediary, has to operate PAYE and National Insurance contributions on any revenue generated during the tax year and the Client and/or Recruiter would have to deduct PAYE and NI contributions as per any employed member of staff.

In line with the Governments online ‘Check Employment Status for Tax’ or CEST test, and as part of our own internal audit process, we have asked that all members of an engagement complete the following set of questions to allow Informed Recruitment to assess the risk of IR35 applying to this engagement.


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