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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.10 Provision of services through an intermediary (IR35) /Scope of the IR35 rules / E4.1004 The worker

E4.1004 The worker

Personal and employment tax

IR35 applies only where the worker is an individual¹. In establishing whether IR35 is in point, it is necessary to look at the effective working relationship, not just the contractual provisions, see E4.1007. Most importantly, a necessary condition for IR35 to apply is that had the worker supplied the services direct

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I7.333A Companies and replacement APR property

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

C2.501A Compensation and capital gains tax—overview

E8.271 Liability for Class 1A contributions

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.101 What is 'farming' and 'market gardening'

I5.1122 More than one settlor (income tax and CGT)

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption