Anyone your company engages through a Personal Service Company (PSC), sometimes referred to as a Limited Company, needs to be assessed for IR35 purposes. These are contingent workers that HMRC refer to as off-payroll workers, because they operate independently through their own business, providing services to your organisation as opposed to being employed by you or your supply chain to perform work.
IR35 is HMRC’s test to determine whether the off-payroll worker is operating compliantly as an independent contractor and is not working in a similar way to a directly employed worker who is engaged through a Pay As You Earn payroll, where tax and National Insurance are deducted at source.