Referal fees

[scriptfromscratch]

what was your rate?

[Flubster]

All declared in the company's annual reports of course...

I'm sure the agency would have to declare it on their accounts...

[makscorp]

I think they would and me as a Ltd company would also have to declare it.

[Ardesco]

IR35 helpful? Possibly, possibly not. But, I would recommend running your mate through your company just for the dosh you will make...

I wouldn't.

If you do this you are the guy who has the employers tax burden and your mate could be classified as an employee who is allowed holiday, sick pay, and somebody you can't just sack when you feel like it. Not to mention he may not like the amount of money you keep back for Tax/NI if he thinks you could put it through a slightly different way that you are not happy with due to possible implications in the future.

A releationship like this can go sour very quickly and it's not worth the hassle as you could get screwed over quite badly in the long run if the relationship between you did sour.