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- End Hirers
To be ‘inside’ IR35 means that you are considered, for tax purposes, an employee of your end hirer and therefore subject to PAYE.
To be ‘outside’ IR35 means that you are operating as a genuine business, and therefore operating outside of the IR35 rules. This means that you are able to pay yourself a salary, draw the remainder of income as dividends, and remain responsible for your taxes as usual.