IR35
Who is caught by IR35?
Anyone supplying services to clients through an intermediary could be caught by IR35.
IR35 applies to engagements where a worker provides services under a contract between a client and an intermediary; and not withstanding the presence of the intermediary, the income would have been Schedule E income of the individual performing the services.
IR35 is aimed at catching those workers who HM Revenue & Customs believe are effectively employees if it was not for the wrapper of incorporation provided by the intermediary.