Who is affected by IR35/MSC legislation

IR35 and the Managed Service Companies legislation affect all contractors who do not meet the Inland Revenue's definition of 'self employment'.

To truly assess a worker’s IR35 status would need careful consideration. However, if you operate in the following way you are likely not to be “self employed” and are likely to fall under IR35 legislation (i.e. deemed employed).

• you only have one current contract (i.e. you do not have multiple contracts at the same time),
• you travel to the same workplace each day
• you are paid by the hour or day
• you work under the day to day management of the client
• you have no right of substitution (i.e. you cannot sub-contract the work and if you cannot go into work that day you cannot send someone in your place)

If you would like to check if you are affected by IR35, visit the HMRC website by clicking on this link  http://www.hmrc.gov.uk/employment-status/#1