Employer guidance

IR35

IR35 checks (for tax purposes) are necessary to find out if a potential employee really is an independent contractor or do they work in a manner that is consistent with a deemed employment relationship.  There is a legal obligation for the potential employer to make this IR35 determination taking reasonable care, since April 2017.

The Intermediaries Legislation, also known as IR35, is a specific set of HMRC rules governing the treatment of Income Tax and National Insurance contributions that applies to individuals who work through their own limited company or, in some cases, a partnership.

Watch the IR35 video links to find out more about:

What is IR35?

Complete the HMRC Check Employment Status for Tax (CEST)​ to determine whether tax and national insurance should be deducted by LCC through payroll

Please find below information or links to guidance that may need to be considered when using our  frameworks