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Be interesting to see what impact this has on those operating within IR35 via a Personal Service Company. After all, being inside IR35, automatically implies that the contractor is 'employing him/her self' via the separate legal entity and must pay the (self) worker - as employee - the whole gross income minus legitimate costs as net taxable profit. The presence of a separate legal entity surely does not invalidate such a claim that they were directly employed as workers if they worked in a similar fashion to real employees doing roughly the same job in the same working environment on a daily, hourly or fixed fee rate.