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  3. General IR35
  4. Who does IR35 Apply to?
  1. Home
  2. IR35 FAQ's
  3. Who does IR35 Apply to?

Who does IR35 Apply to?

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


In the contracting sector, a PSC is generally taken to mean a limited company with just one director. This director is usually the contractor themselves, who owns most or all of the shares and does most or all of the work.

PSC‘s generally supply professional services to hirers, either directly or via an agency. Because the company is essentially built round one person, the line between company and employee can easily be crossed. IR35 legislation exists to clarify and enforce that line.

As a general rule, if you are providing your services as a PSC – and you normally fall within the scope of the UK charge to tax – the new private sector IR35 legislation will apply to you, and you will need to be assessed.

If you don’t perform your duties in the UK and/or you aren’t a resident in the UK during the year, IR35 probably doesn’t apply to you.

Updated on 1st April 2020

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