IR35

Where and When Does IR35 Apply?

Buying organisations are reminded of the steps they should take where the IR35 rules apply and where:

  • individuals are engaged through an intermediary company (typically a Personal Service Company or PSC) under one of the Scottish Government Temporary and Interim Staff Services Framework Agreements;
  • a PSC is engaged directly by a public body; and,
  • organisations are considering using a non-Scottish Government led Framework Agreement to engage temporary or interim workers.

Further Detail

Scottish Procurement Policy Note (SPPN) 2/2017  provides further information on using the Scottish Government Temporary and Interim Staff Services Framework Agreements and direct engagements of PSCs.

  • HMRC has published guidance online. Also, the HMRC tool should assist organisations in assessing where IR35 applies to engagements they have with temporary or interim staff and can be found at Employment Status Tool.  
  • The buyer’s guide associated with the Scottish Government Temporary and Interim Staff Services framework agreements can be found on the Scottish Procurement website.

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