IR35 role assessment result

Thank you for completing the ICS Accounting IR35 role assessment tool. The answers provided indicate that the role is inside IR35.

The options for this result are umbrella company employment, PAYE being operated by the agency, fee payer makes deemed direct payment to the limited company or permanent employment for the individual.

If you want to keep your Personal Service Company (PSC) for possible future assignments, why not use ICS Switch.

To discuss the options in more detail with the above decision in mind, please email r35@icsuk.com or call direct on 0800 880 7056.

  1. This disclaimer shall govern your use of our IR35 Tool
  2. By using our IR35 Tool you accept this disclaimer in full, accordingly, if you disagree with this disclaimer you should not use it
  3. ICS Accounting nor any other party using the tool, do not warrant or represent:
    1. The results of the tool are to be considered as bespoke advice
    2. The results of the tool are seen as the final decision
  4. The purpose of this tool is an indication that further actions need to be considered and that this can be seen as a starting point for conversations around the role.
  5. Other actions that can be considered are:
    1. Further review of the assignment
    2. Consideration of HMRC’s CEST Tool
    3. Seek guidance from a tax specialist
  6. The questions are designed to be role-specific
  7. This tool is owned and operated by ICS Ltd