triumphtrident

Thank You for the detailed reply , Best Regards David.

Hi All , my wife looks like she has got a new job , she is an RGN Nurse and will be caring for a client in her own home for 36 hours every week and my wife will be in the middle with client and then an agency above , i can't get my head around ir35 , i am presuming my wife will be classed as the contractor and she should start her own limited company , will the agency deduct tax and national insurance contributions at source or will my wife be paid gross and then file a tax return at the end of the financial year and pay her owed tax and ni contributions then, also my wife for the time being would still work one day a week at her old job in a nursing home as an employee on paye ,does this job affect the ir35 , Thanks any advice appreciated.