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Posted Tue, 21 Mar 2023 19:01:27 GMT by Ushi
I'm interested to here how a sole trader can be deemed to come under IR35 and then be told they have to be taxed at source by the company and then pay Class 1 contributions. I have been through the Manual and followed the thread for sole traders which is no easy task however, as a professional I cannot find anything that says about the number of days you are allowed to do for 1 employer, the length of service being an issue since it can only be taken from the 6th April 2021. So please has anyone got any information on what criteria you would have to meet to come under this rule.
Posted Fri, 24 Mar 2023 14:52:28 GMT by HMRC Admin 20
Hi Ushi,

This would apply if you are a sole trader who has their own limited company to provide your services.
Please see further guidance at Understanding off-payroll working (IR35)

Thank you.

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