What exactly are the IR35 rules?
You have to be genuinely self employed to be exempt from IR35. You will NOT meet the legal definition of self-employment as a general rule if you only have one current contract (i.e. you do not have multiple contacts at the same time), you travel to the same workplace each day, you are paid by the hour or day, you work under the jurisdiction of the client and have no right of substitution (i.e. you cannot send someone in your place to do your work if you cannot go). If you do not meet the self-employment definition you will be “inside” IR35 and that means you will have to pay tax and NI contributions like a normal employee.
