
I know that you have been asking on behalf of your boyfriend; contracting can be confusing and you can get into trouble if you don't organise and pay your dues (Corporation tax, NI (depending on your salary), annual returns, etc.) correctly and on time.
You explained in a different post that he is looking at using an umbrella company at first - I think that this is a sensible and wise idea.
To help you and your boyfriend gain a better understanding of contracting, you need to do your research.
On the right you'll find CUK Navigation. >>>>>>>>>
Look down and you'll come to the First Timers section. Have a read through there.
The answer to your question can be found here: IR35.
If you go into the Accounting/Legal forum you'll discover the thread Basic advice when running your own contractor business.
Guide to Contracts also has some good articles.
Happy reading!

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