The off-payroll working rules have applied in the private sector since April 2021. In most cases, clients are responsible for determining a contractor’s IR35 status. The decision must be documented in a Status Determination Statement (SDS), along with the client’s reasoning.
IR35 Rules
The Intermediaries Legislation was introduced in 2000 to tackle 'disguised employment', where an individual uses a limited company to carry out professional services, but works in a manner more like an 'employee'. Your take home pay will be significantly lower if your contracts fall within its scope.
Off-Payroll Rules
The 'off-payroll' addition to the existing IR35 rules was introduced across the public sector in April 2017 and the private sector in April 2021.
The 'Off Payroll' rules mean that clients (not contractors) are responsible for determining the employment status of contractors. Before this, workers themselves were responsible for this determination.
Get started with these IR35 guides
- Start with our overview of IR35 for a concise guide to the legislation.
- Read our Off-Payroll working FAQs for contractors.
- Try our IR35 tax calculator to find out the financial cost if you are caught.
- Download an IR35 contract template from Qdos
- Why you should consider taking out IR35 insurance.
Why contractors still need professional IR35 contract reviews
For a relatively small outlay, a professional contract review service will analyse your contracts to ensure that you comply with IR35 – both in terms of your contract wording, but also the ‘working practices’ you undertake at your client site.
CEST – HMRC’s IR35 status tool – what it does, and why it is controversial
What the government’s employment status CEST tool is, why it came into being, why it has been criticised by contractors and IR35 specialists.
How IR35 affects take-home pay for limited company contractors
Understand the real cost of IR35 in 2025–26. See how inside vs outside IR35 affects take-home pay for limited company contractors.
IR35 and off-payroll working: a practical guide for contractors
An overview of the Intermediaries Legislation (IR35), specifically how it affects limited company contractors. How to determine your risk of being caught by IR35, and how to protect yourself against a potential HMRC tax investigation.
Is it worth keeping your limited company if caught by the IR35 off-payroll rules?
If you are caught by the off-payroll IR35 rules, you may decide that there is no point keeping your limited company active. This isn’t necessarily the case
Does IR35 apply to umbrella company employees?
IR35 has had a profound impact on the contracting world over the past almost 25 years. How do these tax rules affect umbrella company employees?
Off-payroll working FAQs for contractors | IR35
Clear answers on the off-payroll rules: who decides status, SDS, fee-payer, small company exemption, IR35 offset, and how to challenge a decision.
Off-payroll (IR35) – the small company exemption – FAQ
If a client meets the definition a ‘small company’ it is excluded from the Off Payroll (IR35) legislation. What does this mean for contractors and hirers?
Are consultancy arrangements a solution to the Off-Payroll / IR35 rules?
The private sector off-payroll rules, introduced in April 2021, led to much discussion about the use of consultancies as a potential workaround.
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