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Business tax

Business tax IR35: working through an intermediary

From:: HM Revenue & Customs

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Employment status

Check employment status for tax

For workers

Off-payroll working through an intermediary
Apply the off-payroll working rules in the private sector
IR35 enquiry by HM Revenue and Customs

For employment intermediaries

Employment status: employment intermediaries
Employment intermediaries: personal services and supervision, direction or control
Employment intermediaries: travel expense guidance

Further guidance

Employment Status Manual

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