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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

Off-payroll working rules

Off-payroll working through an intermediary (IR35)
Off-payroll working rules (IR35) for public authorities
Off-payroll working rules in the public sector for intermediaries
Off-payroll working (IR35) in the public sector: pay an intermediary
Apply the off-payroll working rules (IR35) in the private sector

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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