IR35 The state of play today, perhaps a surprise.

Historically

So, now the current state of play.

(a)the worker is to be treated for income tax purposes as holding an employment with the agency, the duties of which consist of the services the worker provides to the client, and
(b)all remuneration receivable by the worker (from any person) in consequence of providing the services is to be treated for income tax purposes as earnings from that employment, but this is subject to subsections (4) to (6).

Control

Manner?

Guidance examples

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Hello World 40 Years a public accountant.

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Hello World 40 Years a public accountant.

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