Nick:

Thanks for your comments. It seems that IR35 applies to any single-service scenario - not just IT. I currently work off-site for the company in question. I use my own equipment/software <s>. The bottom line appears to be based on whether you work for a single customer/client. Do you provide different computing services for numerous clients? Then, whether you are personally replaceable so far as the work you do for the client? If you can't be easily replaced in fulfilling the work you personally do for the company/customer/client, then IR35 kicks in.

I have had my accountants look at this meticulously. I looked at setting up an off-shore company (Channel Isles, IOM etc). IR35 overrides these "havens" too and, the IR's wording gives them a legal right to be able to investigate the supplier and method of supply of a computing type services, off-shore or not, so far as how the service is provided, where it is provided from, who provides it etc., Whether they would check in to the activities of a software house based in the "US of A" supplying a monthly invoice to a UK based business is the question. Depends how big the invoice(s) are <g>.

The whole things stinks. But that's your "New Labour" for you - just like the old one but with "spin" ...