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<p>The intermediaries' legislation, known as IR35, does not apply to the self-employed,
rather it applies to those providing their services through an intermediary (normally
a limited company) who if it were not for the intermediary would otherwise be considered
an employee of the client. IR35 ensures that under such circumstances broadly the
same tax and National Insurance contributions are paid as if the individual were directly
employed.</p><p> </p><p>A very minor change to the IR35 legislation was made in 2010
in consequence of the Corporation Taxes Act 2010.</p><p> </p><p>HM Revenue and Customs
(HMRC) have currently four specialist compliance teams which undertake investigations
of intermediaries (commonly called personal service companies) operating across all
sectors where potential non-compliance with IR35 is suspected. These teams form part
of a restructuring of HMRC's administration of IR35 following recommendations in March
2011 by the Office of Tax Simplification. Revenue secured under IR35 from this direct
compliance activity between 6 April 2010 and 5 April 2013 is £2.519m. Figures for
2013/14 are not currently available.</p><p> </p>
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