01: Introduction

The personal service company rules prevent individuals saving tax and national insurance by interposing a limited company between themselves and their ‘employer’ or client. The rules – also known as "IR35 rules" after the number of the press release in which they were first announced – come into play only where, if the individual worked directly for the client under the same terms, he or she would be taxed as an employee.

Essential Guides

Personal service companies, IR35 and the pitfalls  (388 kB)