½Û×ÓÊÓƵ

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.10 Provision of services through an intermediary (IR35) /Intermediaries—public sector and medium or large private sector clients / E4.1041 Services provided to public sector or medium or large private sector end users—application of the rules
Commentary

E4.1041 Services provided to public sector or medium or large private sector end users—application of the rules


Personal and employment tax

Public sector clients

The rules potentially apply where services are provided through an intermediary to a public authority and payments are made on or after 6 April 2017. For engagements with a public authority, this is defined as1:

  1. Ìý

    •ÌýÌýÌýÌý a public authority as defined in the Freedom of Information Act 2000 (even if the Act does not apply to all information held)

  2. Ìý

    •ÌýÌýÌýÌý a public authority as defined in the Freedom of Information (Scotland) Act 2002 (even if the Act does not apply to all information held)

  3. Ìý

    •ÌýÌýÌýÌý the Corporate Officer of the House of Commons

  4. Ìý

    •ÌýÌýÌýÌý the Corporate Officer of the House of Lords

  5. Ìý

    •ÌýÌýÌýÌý the National Assembly for Wales Commission, or

  6. Ìý

    •ÌýÌýÌýÌý the Northern Ireland Assembly

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 17:24