If you are inside IR35, your ‘fee payer’ is the party above your Limited Company (PSC) who is responsible for deducting national insurance and tax before paying you net earnings.

From April 2021, it is the end hirers responsibility to assess IR35 status on behalf of you, the contractor. So even if you are a director of your own limited company, you no longer have that responsibility moving forward.

Yes. You can work through your limited company (PSC) or under an umbrella company. You may wish to seek guidance as to which will be the best solution for you.

No. There are many different options available to contractors captured by IR35 for their current contract. Depending on your circumstances, closing your limited company down may be a preferable option, but it is not essential.

No. If you are captured by IR35 there are number of options available to you, including working to work through your company or going on the payroll of the agency or the end hirer. You need to consider which of the options available best suits your circumstances.

Yes. Working through your PSC when captured prevents you from claiming travel and related subsistence costs.

If you are IR35 captured then you can continue to make pension contributions. However, the rules are different depending on...

From April 2021, if you are providing services through a Limited Company, you can’t avoid your end hirer assessing your IR35 status and providing you with a status determination statement.

IR35 legislation applies to anyone who supplies their personal services to end hirers via their own limited company, sometimes known as a ‘personal service company’.

A contractor’s IR35 status effectively determines their tax position with HMRC. It is assessed by the hirer completing an SDS on the contractor’s behalf.