IR35: Apply the IR35 rules when engaging an individual to provide services
When to use this IR35 flowchart
Use this IR35 flowchart to help ensure compliance with the IR35 rules on off-payroll working when engaging an individual to provide services, for example a contractor, freelancer or consultant. The flowchart can also be used to review existing contracts.
The flowchart will assist in deciding whether the IR35 rules apply to a particular engagement.
Key steps
- Carry out an employment status assessment through CEST
- Issue an "inside IR35" SDS to the individual
- Issue an "outside IR35" SDS to the individual (and agency, if applicable)
- Add the individual to payroll as a deemed employee
