A handy guide to IR35 (the rules that determine whether or not a person who provides a service through a company is treated as being an employee of the organisation which has retained the company) has been published by Contracteye, the website for IT Contractors. This can be found at http://www.contracteye.co.uk/ir35_compliance_overview.shtml.
If you provide services through a company to a small number of clients, sound knowledge of the IR35 rules is essential. Contact us for advice.
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