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For IR35 to be in point, the services must be supplied under arrangements involving a third party (an intermediary)¹. For HMRC guidance on intermediaries, see ESM8045–ESM8060. Note that in the context of the IR35 rules for the purposes of NIC, the Special Commissioners decided that the phrase 'arrangements involving an intermediary' (SI 2000/727, reg 6) was wide enough to include arrangements involving an intermediary and a non-intermediary; in other words, it did not exclude arrangements with a non-intermediary². A third party is defined to include a partnership or unincorporated body of which the worker is a member³. The legislation does not define the term 'arrangements', although it is thought that HMRC takes a wide view of the term, taking it to include a scheme, agreement or understanding as well as a legally binding contract.

There may be more than one intermediary. For the application of the provisions to multiple intermediaries, see E4.1010A.

For the legislation to apply, the intermediary must meet certain conditions⁴. The conditions vary depending on whether the intermediary