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Do ‘off-payroll’ rules apply?

Q. I am a director of a company whose business is retail. It is a micro business. I am considering providing a consultancy service where I audit a service which is provided to the public. A company is interested in hiring me for this purpose. The company sources the work and I then undertake the consultancy for that company. The fees I am paid will then be paid into my company’s account. I do not consider this to be an IR35 matter. Can you please advise?

A. If you are a PSC then you must always consider whether or not the IR35 legislation applies to your company’s contracts. However, I believe your question may be as to whether or not the ‘off-payroll’ rules apply?

It may be that you have to work closely with the public sector body as part of your audit service but if full responsibility for the overall audit work lies with your potential client, who are also responsible for paying your company, then the ‘off-payroll’ rules should not apply.

By Contractor Doctor

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