The off-payroll working rules can apply if a worker (sometimes known as a contractor) provides their services through their own limited company or another type of intermediary to the client. An intermediary will usually be the worker’s own personal service company, but could also be any of the following: a partnership, a personal service company or an individual.
The rules make sure that workers, who would have been an employee if they were providing their services directly to the client, pay broadly the same Income Tax and National Insurance contributions as employees. These rules are sometimes known as ‘IR35’. The client is the organisation who is or will be receiving the services of a contractor. They may also be known as the engager, hirer or end client.