# AI告诉英国承包商，使用有限公司（PSC）自动避免IR35税务规则

- **ID:** `legal/uk-employment-status-ir35`
- **领域:** legal
- **类别:** tax_error
- **错误码:** `HMRC_IR35_MISCLASS`
- **验证级别:** ai_generated
- **修复率:** 82%

## 根因

IR35（中介机构立法）适用于如果直接雇佣则承包商将成为雇员的情况；使用个人服务公司（PSC）并不能免除承包商的视同雇佣税和国民保险；HMRC根据工作实践而非公司结构确定身份。

## 版本兼容性

| 版本 | 状态 | 引入 | 弃用 |
|------|------|------|------|
| hmrc_guidance | active | — | — |
| off_payroll_rules | active | — | — |

## 解决方案

1. ```
   Conduct an IR35 status determination using HMRC's Check Employment Status for Tax (CEST) tool: https://www.gov.uk/guidance/check-employment-status-for-tax. If inside IR35, operate payroll via the agency or umbrella company.
   ```
2. ```
   Restructure the contract to include genuine substitution clause, no mutuality of obligation, and no control over how/when work is done. Example: 'The Contractor may provide a substitute at their own expense, subject to reasonable client approval.'
   ```

## 无效尝试

- **Using a generic contract template from an online source without an IR35-specific review** — HMRC looks at actual working conditions (control, substitution, mutuality of obligation), not just contract wording; a standard template often fails the status determination test. (80% 失败率)
- **Setting up a limited company but still working exclusively for one client with office hours and line management** — This creates an employment-like relationship; HMRC will deem the contract inside IR35 regardless of corporate structure. (90% 失败率)