Income Tax (Earnings and Pensions) Act 2003, Part 2, Chapter 8, section 49

Social Security Contributions (Intermediaries) Regulations 2000, regulation 6

Social Security Contributions and Benefits Act 1992, section 2(1)

When IR35 applies and a worker provides their services via an intermediary as an office-holder (ESM2502) the rules are different for tax and NICs purposes. It is important to establish when the worker's services are provided.

IR35 – NICs provisions for office-holders

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