Comprehensive guidance from HM Revenue and Customs (HMRC) on the employment status of individuals.
Access guidance on issues relating to the employment status of individuals.
The guidance applies to both National Insurance contributions and tax issues unless stated otherwise.
10 July 2010
HM Revenue & Customs
Employment status: employed or self-employed
IR35: working through an intermediary
Tax agent and adviser guidance
Don’t include personal or financial information like your National Insurance number or credit card details.