The tax and NI benefits of an interim worker using a limited company have been brought into question by IR35.

Introduced in the 2000 / 2001 tax year, IR35 is legislation relating to what the Inland Revenue will accept as the proper use of a limited company. If the Inland Revenue decides that a person working through a limited company is really an employee who should be paying standard PAYE and National Insurance, then the director(s) may face a claim for unpaid taxation.

You should seek professional advice on this matter. For further information visit: or ask the team for our making sense of IR35 guide, free to you on request.