I am a self employed bookkeeper with no clients at present but I have one client pending and I am likely to have just one client for a few years to come. My question is would I come under IR35 with just one client?
Any advice appreciated
Jill
IR35 only applies if you are operating through a limited company. If you are a sole trader then all the net income is taxable in the normal way and IR35 does not apply
Sian Arnold
Insight Bookkeeping & Accounting Services Limited
sian@insight.biz
www.insight.biz