IR35 Guides for UK contractors: IR35 Advice, IR35 Factors

If your contract has the same level of risk, responsibility, liability and control as a permanent employee,then you would be classed as inside or caught by IR35 legislation. This means you will have to pay full tax and full National Insurance (instead of the usual salary and dividends from the profits of your company) and reduced expenses i.e.

More Info :- http://ukcontracting.co.uk/ir35/