*IR35 changes to working with contractors delayed a year due to COVID-19*

It is common practice for organisations to use the services of contractors, either directly with individuals or through an intermediary company or agency.

The use of contractors enables organisations to respond to demand for staffing resources without the need to increase permanent staff numbers.

This may be particularly useful to fill resources on short term contracts or for specific pieces of work that require attention on an ad hoc basis.

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.