Limited Company with a single client - does IR35 apply? Limited Company with a single client - does IR35 apply?
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  1. #1

    Default Limited Company with a single client - does IR35 apply?

    Afternoon All

    Forgive me if this has already been addressed

    I am an IT contractor and have set up a limited company. I have a single client whom I work for and bill through the company. If i were to take the IR35 test would I fail? If so is there any other way round it?

    I have a few friends who own their own businesses whom I regularly help out though never really made it an official. I could sign them up to my company and bill them regularly but I would still be working for my main client 5 days of the week. The other clients would just be weekends and evening, some of them are just hosting their website on rackspace cloud.

    Any advice is appreciated.

  2. #2

    Super poster

    Join Date
    Jan 2009
    Near London, UK


    IR35 is evaluated on a per-contract basis and therefore is not really dependent on the number of concurrent (or consecutive) contracts you've had.

    If you haven't already I suggest you read the first timer guide (links on the right).

    Your IR35 status, if HMRC were to enquire, would be determined by your contract and working practices.

  3. #3

    My post count is Majestic

    northernladuk's Avatar
    Join Date
    Mar 2009


    Honestly. We've had some pretty basic questions about IR35 but this one takes the biscuit.

    You've got to put a bit more effort in to it than that.

    Read the Link to the right about IR35 and use google. Also I'd suggest you read all the other guides that are there as well.

    Also have a look at this thread linked below on how to search the forums to see if the question and answer already exist.

    Have a read of this thread.

    And everything you wanted to know about expenses here...
    Last edited by northernladuk; 1st September 2016 at 17:10.
    'CUK forum personality of 2011 - Winner - Yes really!!!!

  4. #4

    Fingers like lightning

    Qdos Contractor's Avatar
    Join Date
    Jun 2007


    IR35 is a complex piece of legislation and when determining a contractors IR35 position many factors should be considered. Providing services to one client isn't a conclusive issue and that alone would not put you inside of IR35. If you are doing additional work albeit at weekends or in the evenings this would help demonstrate that you are operating as a genuine business. However this would be one small part of a bigger picture. The key IR35 tests should always be considered when assessing a contractor’s status (Right of substitution, control and mutuality of obligation) and if you are unsure or concerned about your IR35 position I would suggest seeking independent advice.

    Qdos Contractor - IR35 experts

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