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Does IR35 Apply to Non Directors Employees
by Sol at 09:09 27/06/14 (Ask-Legal-Accounting)
My query is regarding whether IR35 applies when the limited company has employees (including my husband) who are not share holders of the business.
I am the sole shareholder of my limited company - I started the company back in 1996 when I use to sell oil paintings and teddy bears!

My company now offers Software Consultancy Services. I have two employees - one of which is my husband. I pay my husband a decent salary (approximately 25K). I manage the business (e.g. all contract negotiations, contract rates, payroll, VAT etc) and do take a dividend out of the business. I do not take a salary. I do not provide any consultancy work myself.

The Inland Revenue website states that for IR35 to apply:

"In addition you (the worker) must receive or have rights entitling you to receive a payment or benefit that is not employment income."

As my husband - and other employee - are not shareholders and only receive employment income, does that mean that IR35 cannot apply to my particular situation?

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Does IR35 Apply to Non Directo... Sol - 27/06
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