Routes of Engagement
Outcome - Self-employed (outside scope of IR35)
Based on the information provided, this engagement is likely to fall outside the scope of IR35 and/or can be treated as self-employed for tax purposes.
What this means
- The engagement does not require payroll deductions.
- Payments can be processed on a business-to-business basis.
Next step
Please now refer this case to the Finance team to ensure the correct payment route is followed.
Important Reminder - Please save a copy of the CEST outcome and keep it with your records, as Finance may request you to upload or provide this when setting up the payment.