Deciding if IR35 applies to your business
It therefore follows that if you are providing personal services to others, through a business, the legislation will apply to you. You will appreciate that IR35 is very wide reaching. It captures plumbers and electricians (unless they are sole traders) at one end, all the way through to Professional Freelance Consultants at the other.
If you decide that you are not providing personal services you can ignore IR35 and discuss tax planning with your Accountant. If, on the other hand, you decide that your business is providing personal services of individuals to others, you should read the other sections on this site.