Witness the Loan Scheme; the fraudulent 48,000 Mini Umbrellas unearthed by the BBC and the umbrellas retaining contractor's holiday pay. Do you want to avoid this? The best way to solve a problem is to design it out. Avoid using an intermediary: use ATA instead. In a largely unregulated business, The Institute of Chartered Accountants in England and Wales (the largest, oldest and most professional accounting body) regulates ATA, providing you with peace of mind.
When you demand employment, you are demanding compliance, but compliance does not always demand employment. Compliance means that we observe all the relevant law in the work country relating to immigration, tax, social security, labour-leasing and employment. Often, but not always, using a local limited company can be just the lawful trick you need.
Employing staff is expensive, bureaucratic and problematic. The director of his limited company is employed, just not employed by you or us as your proxy.
As part of the Access Financial group, we can call on our colleagues to assist with immigration matters and to advise on and check the legal right to work. When a work visa is needed, we have the expertise to help.
We can provide all the assurance that all the taxes and social costs are paid, and that's where your genuine interest should be.
By designing out tax evasion and avoidance, you avoid financial liability for unpaid dues or potential prosecution under the UK's Criminal Finances Act 2017.
IR35 is not designed to affect those who are either genuinely self-employed or not a UK taxpayer. ATA can definitively advise on both counts, meaning that where IR35 applies, you observe it and when not, you need pay no heed.