Who does IR35 apply to? | PayStream

IR35 refers to a piece of legislation that applies to contractors who work for an end client through a limited company or other intermediary. It seeks to determine whether, were it not for the intermediary being there, the individual would be treated as an employee of the end client and taxed accordingly.
In this video we explore how to determine whether a role is inside IR35 or outside IR35 and what needs to be considered.