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Finance act 2000
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© Crown Copyright 2000

FINANCE ACT 2000

Schedule 12 to this Act has effect with respect to the provision of services through an intermediary.

SCHEDULE 12 PROVISION OF SERVICES THROUGH AN INTERMEDIARY

Engagements to which this Schedule applies

1. - (1) This Schedule applies where-

(a) an individual ("the worker") personally performs, or is under an obligation personally to perform, services for the purposes of a business carried on by another person ("the client"),

(b) the services are provided not under a contract directly between the client and the worker but under arrangements involving a third party ("the intermediary"), and

(c) the circumstances are such that, if the services were provided under a contract directly between the client and the worker, the worker would be regarded for income tax purposes as an employee of the client.

(2) In subparagraph

(1)(a) "business" includes any activity carried on-

(a) by a government or public or local authority (in the United Kingdom or elsewhere), or

(b) by a body corporate, unincorporated body or partnership.

(3) The reference in subparagraph

(1)(b) to a "third party" includes a partnership or unincorporated body of which the worker is a member.

(4) The circumstances referred to in subparagraph

(1)(c) include the terms on which the services are provided, having regard to the terms of the contracts forming part of the arrangements under which the services are provided.

(5) The fact that the worker holds an office with the client does not affect the application of this Schedule. This is the introduction describing the application of IR35. The full text of the Act, defining the intermediary, and detailing how to account for 'relevant engagements' can be found here.

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Lawspeed is a commercial and legal consultancy specialising in recruitment law, recruitment practice, employment law, employment practice, IR35, contract law and legal services for recruitment agencies, consultancies, contractors, agencies and businesses in the contracting and recruitment industries.recruitment law, recruitment practice, employment law, contract law, contract, contracts, recruitment contracts, recruitment contract, agency contract, agency contracts, consultancy contract, consultancy contracts, employment agency, employment agency contract, employment agency contracts, recruitment, advice, terms and conditions, contract recruitment, temp recruitment, temporary recruitment, recruitment of contractors, limited company contractors, freelancer, legal issues, recruitment consultancy, recruitment consultancies, agencies, agency, employment business, business, start up, start-up, small business, personal service company, freelancers, small company, self employed status, self employed worker, self employment, employment status, status, tax status, legal advice, employment advice, contract advice, terms of business, permanent terms, paye workers, temps, temporary workers, temp status, agency worker, ir35, IR35, ir 35, finance act, substitution, mutuality of obligation, IR35 insurance, business insurance, professional indemnity, contractor support, contractor accountant, IR35 accountant, s660, section 660, composite company, umbrella company, UK contractor, UK accountant, inland revenue, revenue, ir35 legislation, case law, contract negotiation, ir35 tax, ir35 contract review, ir35 solution, IR35 advice, ir35 contract, ir35 proof contract, Interim management, interim manager, interim management advice, commercial review, commercial advice, commercial contract