IR35

Want to know more?

Our free guide is a great starting point if looking to set up a limited company.

Download Our FREE Guide

With more than a decade of experience working with IR35, we help ensure you and your company keep on the right side of HMRC, paying the right amount of tax for each piece of work you undertake.

What Is IR35?

IR35 is the industry name for a specific part of the Finance Act 2000. It aims to prevent people avoiding tax by working as self-employed contractors through an intermediary limited company, while performing the same function as regular employees. 

For example, an IT technician might leave their permanent job on the Friday, only to return on the following Monday as a contractor, performing exactly the same job in the same was as they did before but working via a limited company intermediary.

The legislation says that these kinds of contractors are in fact ‘disguised employees’ and should be subject to the same Income Tax and National Insurance Contributions (NICs) as regular employees.

In other words, the legislation ensures that if the relationship between the worker and the client would have been one of employment if it wasn’t for the intermediary, the worker pays tax and NICs roughly equivalent to an employee. 

For more information, download our FREE guide to IR35.

Keeping You IR35 Compliant

If your contract and working practices fall foul of IR35, you will need to pay tax and National Insurance on your earnings as if you were an employee, as opposed to your usual director’s fee and dividends.

But with our IR35 Compliance Review, we give you total peace of mind that your are working compliantly and are genuinely entitled to the income you are taking from your company.

We provide all our limited company customers with free and unlimited IR35 compliance reviews as part of our standard services, as well as six-monthly refresher reviews for total reassurance.

Mistakes can be costly. Do not leave yourself at risk of unexpected payment demands from HMRC .

Find out more about our IR35 compliance reviews

Employment Status Assessments

Brookson Limited company customers benefit from umlimited employment status reviews as part of our all-inclusive service. If you are a customer you can download a copy here and send into us! If you are not yet a customer, please feel free to download to see how we can help our customers.

• IR35 Case Law
• IR35 Compliance Review