IR35 scared a lot of employers away from individual freelancers. The fear is that HMRC could audit you, retroactively declare you a worker and then demand natio

IR35 scared a lot of employers away from individual freelancers. The fear is that HMRC could audit you, retroactively declare you a worker and then demand national insurance contributions from the employer. They're happier working with a company that [supposedly] insulates them from this. And cover. I know the companies I have long term contracts with are petrified of the day they might have to find a replacement. It might not be true in practice but they believe a third party management layer gives them cover, and at a lower cost than hiring two of me at once.