Guidance
Director information hub: IR35
If you’re a limited company director and provide services to an ‘end client’ then you will encounter IR35 rules.
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IR35’s proper name is ‘Off-payroll working’, but commonly referred to as ‘IR35’.
What to consider with IR35?
- are you inside or outside IR35?
- are you putting money aside for PAYE and National Insurance contributions?
- are you taking dividends?
Make sure any third party company you are using to pay PAYE and National Insurance contributions is fully compliant with current tax rules.
You should speak to an accountant or tax specialist before adopting any tax reduction methods.
You can speak directly to HMRC about IR35.
Published 7 July 2023