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This guidance note considers the position of an end client where either the standard off-payroll (IR35) rules apply (see the Off-payroll working (IR35) for small clients - overview guidance note), a public sector body (see the Off payroll working (IR35) ― public sector, large and medium clients ― overview guidance note) or a large or medium-sized private sector body from 6 April 2021 (see the Off payroll working (IR35) ― public sector, large and medium clients ― overview guidance note). In general, this means that the end client is engaging the personal services of an individual.

There are a number of advantages to the end client in engaging the services of an individual via a company rather than as an employee ie an indirect or third party relationship, whether they engage directly with an intermediary such as a PSC, or whether it is through an agency or other third party. If there is an employment relationship, the end client has to operate PAYE on the amounts paid to the employee, and has to pay NIC (for