The IR35 legislation only applies where the arrangements involve the use of an ‘intermediary’ which meets specifically defined conditions. Whether or not a worker will have a deemed employment payment for a year of assessment will depend on the status of the intermediary and the worker’s relationship with the intermediary. The three types of intermediary which may be within the scope of IR35 are:

(1)a company (i.e. a ‘body corporate or unincorporated association’ but not a partnership) (ITEPA 2003, s. 51);

(2)a partnership (ITEPA 2003, s. 52 ); and

(3)an individual (ITEPA 2003, s. 53 ).

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