IMS Executive, 68 Lombard Street, London EC3V 9LJ
Tel: 020 7861 9670 Fax: 020 7861 9671 
Executives' Area
These rules were first proposed in the 1999 budget news release numbered IR35. They have since become commonly referred to as 'IR35'.
The purpose of these rules is to remove opportunities for the avoidance of tax and Class 1 National Insurance Contributions (NICs) by the use of intermediaries, such as service companies or partnerships in circumstances where an individual worker would otherwise be an employee of the client or the income would be income from an office held by the worker.
For more information on this subject go to:
Inland Revenue IR35
IR35 Tax Calculator
IMS Executive, 68 Lombard Street, London EC3V 9LJ
Tel: 020 7861 9670 Fax: 020 7861 9671