Disguised employee // a limited company contractor whereby IR35 applies i.e. being inside IR35.
End client/user // the company/organisation for which the contract is ultimately fulfilled.
Genuine contractor // a limited company contractor whereby IR35 does not apply i.e. being outside IR35.
Intermediaries legislation // a piece of tax legislation implemented to tackle the tax avoidance of limited company contractors who should be classed as, and taxed like, a permanent employee of their end client.
Substitute // an alternative worker who undertakes the operation of a contract if required.
Arguable point // reasoning which may cause an exception to the general rule, usually when discussing status tests.
Confirmation of arrangements // a written document which confirms the way in which a contractor operates on a day-to-day basis from the end client.
Inside IR35 // a limited company contractor whereby IR35 applies i.e. a disguised employee.
Outside IR35 // a limited company contractor where IR35 does not apply i.e. a genuine contractor.
Status Tests // the method of deciding on whether a limited company should be considered a disguised employee or a genuine contractor.