Intermediaries Legislation (IR35) - Working through an intermediary, such as a Personal Service Company

What can I do if I disagree with HMRC's decision?

If someone does not agree with our decision that an engagement is within the legislation, he or she has the right to appeal to an independent tribunal, either the General Commissioners or the Special Commissioners.

The Presiding Special Commissioner has produced a leaflet about appeals and proceedings before the Special Commissioners relating to the ‘IR35’ legislation.