The IR35 or Off-payroll working rules are what HM Revenue uses to describe when an individual provides their services to another business through their own personal service company.

This employment chain can be quite simple in that it just involves the individual's personal service company and the end client, or it can be complex with a number of third parties involved. However long this chain is HMRC will look to see the end client that the individual is working for in this chain and a decision will be made if it is inside or outside IR35.

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