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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)

Division E4.10 Provision of services through an intermediary (IR35)

Personal and employment tax

Division E4.10 Provision of services through an intermediary (IR35)

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E4.1001A IR35鈥攐verview

E4.1004 The worker

E4.1005 The intermediary

E4.1006 The client

E4.1006A Overseas aspects of IR35

E4.1006B Destinations for rewritten material

E4.1007 Nature of the contract

E4.1008 Appeals and case law

E4.1010 Result of falling within IR35

E4.1010A Multiple intermediaries

E4.1011 Computing the deemed employment payment (steps one to eight)

E4.1012 Step one鈥攑ayments and benefits

E4.1012A Step two鈥攑ayments received from other sources

E4.1013 Step three鈥攄eductible expenses

E4.1014 Step four鈥攃apital allowances

E4.1015 Step five鈥攑ension payments

E4.1016 Step six鈥擭ational Insurance contributions

E4.1017 Step seven鈥攊n-year payments

E4.1017A Step eight鈥攅mployer's NIC

E4.1017B Example of the deemed employment payment calculation

E4.1019 Timing of the deemed employment payment

E4.1020 Payroll and self assessment

E4.1020A Deemed payment paid as salary in a later year

E4.1021 Deductibility of the deemed employment payment

E4.1025 Distributions by intermediaries

E4.1025A Background to IR35

E4.1030 Destinations for rewritten material

E4.1040 Services provided to public sector or medium or large private sector clients

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

E4.1041A Definition of 'small'

E4.1042 Services provided to public sector or medium or large private sector clients鈥攖he intermediary

E4.1042A Services provided to public sector or medium or large private sector clients鈥攊nformation requirements

E4.1043 Services provided to public sector or medium or large private sector clients鈥攖he deemed direct payment

E4.1043A Recovery of PAYE

E4.1045 Services provided to public sector or medium or large private sector clients鈥攁ccounting for the deemed direct payment

E4.1045A Services provided to public sector or medium or large private sector clients鈥攃ompliance

E4.1046 Destinations for rewritten material

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