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1.4 The tax plan of a freelance consultant must consider IR35
D A situation where a freelance consultant is likely to apply IR35.
I am a freelance consultant contracting through a recruitment agency.

  • I work at a client site on one contract using their equipment.
  • I have no right to get someone else to provide the services that I am contracted to perform
  • I get paid £30 for every hour that I am contracting.
  • I complete my timesheet each week and the project manager approves it

In this case the freelance consultant is exhibiting many characteristics of employment and it is likely that the IR35 legislation should be applied.
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