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

Occupations affected by the legislation

The legislation is not targeted at any particular occupation or business sector. It can apply in any business sector. Examples of occupations where people work through service companies run right across the board, including medical staff, chief executives of large plc’s, teaching profession, legal and accountancy staff, construction industry workers, IT contractors, engineering contractors, clerical workers and many others.

The rules will apply to you if the intermediary does not meet the definition of a Managed Service Company and you answer ‘yes’ to both the following questions.

• Would you be an employee if you worked for your client directly and not through your company or partnership?
• Does the company or partnership you work through meet certain conditions?

These questions are explained in more detail in the section Supplying Services through a limited company or partnership – a general guide.