1041-575 Personal service companies (IR35) and the payment of Class 1 contributions
Where the IR35 (employment intermediaries) rules of ITEPA 2003, Part 2, Chapter 8 apply, the intermediary (company or partnership) is deemed to make a payment of Class 1 earnings on 5 April in respect of earnings from relevant engagements in the year that have not already been payrolled (Social Security Contributions (Intermediaries) Regulations 2000, SI 2000/727, reg. 8). In such a case, the contributions due must be paid by 19 April (22 April for e-payment). However, in most IR35 cases, it will be impossible to know the correct amount to pay by the due date.