Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Intermediary definition

What does Intermediary mean? In legal practice, an intermediary is a person or firm that stands between a product provider and a client, facilitating, arranging or advising on financial and investment transactions and the distribution of products. The word is descriptive, but specific categories (such as investment or insurance intermediaries) are defined and regulated. In the UK, these activities are generally regulated activities under the Financial Services and Markets Act 2000, requiring FCA authorisation or supervision as an appointed representative. Typical examples include brokers, arrangers and investment platforms. Core legal features include conduct-of-business duties (suitability or appropriateness and disclosure, including commission), client money and...

IR35 (UK): The Small Client Off-payroll Working Regime - Scope, CEST, Office-holders, NICs Deeming, and Deemed Employment Payment/PAYE Duties

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Practice notes

Practice Note: IR35—introduction, developments and key difficulties

As outlined in Practice Note: IR35—introduction, developments and key difficulties, IR35 consists of two principal components in total, as further described. This Practice Note sets out and addresses the strand of the IR35 rules that applies when an individual worker supplies services to an end client via an intermediary—such as a personal service company (psc) or a partnership—in circumstances where the individual would otherwise:

for income tax purposes, be treated as an employee or office-holder of the end client, and
for national insurance contributions (NICs) purposes, be regarded as employed in employed earner’s employment by the end client

except where the end client is, instead, a public authority or a medium or large private entity with a UK connection. Across this Practice Note, together with all other items within this subtopic, this is described in full as the ‘small client off-payroll regime’. Where the end client is a public authority or a medium or large private entity with a UK connection, the alternative limb of IR35 applies as appropriate; throughout this Practice Note and across all other items in this subtopic, that is termed the ‘large and public client off-payroll regime’...

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Web page updated on 21/05/2026

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