Our website uses cookies to store information on your computer. You may delete and block all cookies from this site, but parts of the site will not work as a result. Find out more about how we use cookies.
(Do not show this message again)
Shout99 - News matters for freelancers
Search Shout99 - News matters for freelancers
(Advanced Search)
   Join Shout99  About Shout99   Sitemap   Contact Shout99 26th Apr 2018
Forgot your password?
Shout99 - Freelancers, FO35, Section 660
New Users Click Here
Shout99 - Freelancers, FO35, Section 660
Shout99 - Freelancers, FO35, Section 660
Front Page
Freelancers' Shop...
Ask an Expert...
Direct Contracts
Press Links
Question Time
The Clubhouse
Conference Hall...
News from Partners


Business Links

Shout99 - Freelancers, FO35, Section 660
Shout99 - Freelancers, FO35, Section 660

News for the
Construction Industry

Hardhatter.com - News for small businesses in the construction industry

Powered by
Powered by Novacaster
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?

View Comments (Flat Mode) Printer Version
Mail this to a friend
Does IR35 Apply to Non Directo... Sol - 27/06
    Re: Does IR35 Apply to Non Dir... egos - 26/06
Steve Greenwell - Qdos Consulting

Steve Greenwell
Qdos Consulting

Barry Roback - Privilege Accounts

Barry Roback
Privilege Accounts

Chris Caunce, Caunce O'Hara

Chris Caunce
Caunce O'Hara

Crawford Temple

Crawford Temple

Kate Cottrell - Bauer & Cottrell

Kate Cottrell
Bauer & Cottrell

Andy Vessey - Qdos Consulting

Andy Vessey
Qdos Consulting

Simon Sweetman - Sole Practitioner

Simon Sweetman
Sole practitioner

Rob Crossland - Parasol Group

Rob Crossland
Parasol Group

Also on the panel

Barry Hincks
Qdos Consulting

Roger Sinclair

Andrew Plaskow
Nyman Linden

Copyright 1999-2015, Shout99.com | All Rights Reserved | Legal Notice