Frequently Asked Questions
Answers to any questions you may have about umbrella employment, limited companies, or contracting in general.
Who is responsible for determining a contractor’s IR35 status?
Since IR35 reform, the responsibility for determining IR35 status depends on the specific circumstances of the contract. In general, the end client or fee-payer is responsible for assessing if the IR35 rules apply and determining the worker’s employment status. If the end client is a small (with an annual turnover of no more than £10.2 million and a balance sheet total of no more than £5.1 million) or a foreign company with no ties to the UK, the responsibility for determining IR35 status remains with the contractor.