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Many people supply their services to clients, not directly as a self-employed person, but via a company. The tax and NIC advantages of this way of working are significant. See the Off-payroll working (IR35) for small clients ― overview guidance note.

There is anti-avoidance legislation, known as ‘IR35’, in place which catches individuals who would be employees or office holders of their clients if they did not use an intermediary, see the Establishing employment status guidance note.

This guidance note addresses how particular terms in a contract affect the likelihood of the off-payroll working (IR35) rules applying.

For further reading on the intermediary, see Simon’s Taxes E4.1005.