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Posted Sat, 24 Aug 2024 11:23:04 GMT by Jimbo
I am due to retire soon and have been offered one off contract work as and when needed from my employer . I’m confused if this will be classed as IR 35 or self employed?
Posted Thu, 05 Sep 2024 16:48:39 GMT by HMRC Admin 25 Response
Hi Jimbo,
IR35 is also known as 'off payroll working', makes sure that a worker (sometimes known as a contractor) pays broadly the same Income Tax and National Insurance as an employee would.
The rules apply if the worker who provides services to a client through their own intermediary would have been an employee if they were providing their services directly to that client. c
Please  have a look at:
Understanding off-payroll working (IR35)
Thank you. 
 

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