HMRC IR35 – Score sheet guidance

For anyone self employed in the UK, the IR35 rule is something to be aware of – as falling “in” IR35 can cause a huge tax liability. The HMRC has published a guidance PDF with a scoring method to establish where you stand. The PDF is here, the source page is below.

HM Revenue & Customs: IR35 – Countering Avoidance in the Provision of Personal Services.

Source article with more background: http://www.contractoruk.com/news/0010548new_ir35_guidance_unveiled_hmrc.html

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