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Changes to rules on engaging intermediaries (IR35 rules)

Ref: 33132
Last updated on 20 December 2017
School types: All · School phases: All
In-depth article
What are the changes to legislation around schools engaging ‘intermediaries’? We relay HMRC guidance on the new legislation around schools engaging workers through personal service companies. The article has a template letter for schools to use when asking agencies about the workers they provide.

Article tools


  1. 1 Explanation of the changes
  2. 2 Deciding whether the new rules apply to a contract
  3. 3 Implications for schools
  4. 4 Writing to agencies about workers: template letter
  5. 5 Referring to rules in documentation

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  • 5 external links

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