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This guide has been put together to help you understand the intricacies after the infamous ‘Dragonfly case’. There are lessons to be learnt and we have summarised the background and the implications to give you a comprehensive overview to ensure you have the information you need.

As a contractor your IR35 status effectively determines your tax position with HMRC. Contractors working through a limited company who fall outside IR35 are entitled to receive payments in the form of dividends. Those captured by IR35 are regarded as ‘disguised employees’ and are only entitled to receive payment on a PAYE basis.

So understanding your rights and how to keep on the right side of IR35 is vital.

This report:

• Gives you the information on HMRC v Dragonfly Ltd
• What IR35 is designed to achieve
• HMRC definition – employed or self employed?
• Survival guide – Top Ten Tips

If you have any questions, concerned about your current status, require further information or would like to join the thousands of freelancers who choose Brookson as their accountancy service provider, then simply call us on 0845 058 1300.

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