Routes of Engagement
Business type
Is the business you have in mind one of the following: limited company, personal service company, partnership, unincorporated association or agency?
Please answer this question with reference to the individual working arrangement
Limited company / personal service company
- A limited company is a separate legal entity registered with Companies House.
- A personal service company (PSC) is usually a limited company set up by one individual to provide their own services.
- Why this matters: If you are engaging a limited company where the work is essentially carried out by one named individual, you must consider IR35.
Clues it’s a PSC:
- The company name may be the same or very similar to the individual’s name.
- The contract is just for that individual’s time and expertise.
- No substitute can realistically do the work.
How to check if a company is likely a PSC:
- Go to the Companies House website (search: “Companies House Find and Update Company Information”).
- Enter the company name provided by the individual.
Look for these signs:
- The company name contains the person’s own name (e.g. John Smith Consulting Ltd).
- Only one director is listed — often the individual themselves.
- The company has no obvious trading history, multiple staff, or wider business activity.
- If these clues are present, the company may be a PSC and you should select “Yes” to answer this question.
Partnership
A partnership is when two or more people run a business together but not through a limited company.
Depending on the setup, you may need to assess whether the engagement is with the partners directly (potentially requiring IR35 checks) or for a broader service.
Unincorporated association
- An unincorporated association is usually a group of people working together without forming a company (for example, a local community group or small club).
- These are rare for University engagements but can occur. They are not automatically outside IR35 – it depends on whether the work is tied to one or more individuals.