Self-employed (IR35)
Also known as "off-payroll working"
What is IR35/off payroll working?
HM Revenue and Customers advises that the off-payroll working rules make sure that a worker (sometimes known as a contractor) pays broadly the same Income Tax and National Insurance as an employee would.
The rules apply if the worker who provides services to a client through their own intermediary would have been an employee if they were providing their services directly to that client.
Source:
Gov.UK information on IR35