The private sector off-payroll rules, introduced in April 2021, led to much discussion about the use of consultancies as a potential workaround.
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.
- For IR35 news and case updates, see our dedicated coverage on IR35 Update.
The key factors which determine your IR35 status
The main factors used to establish whether or not an individual’s contract is caught by IR35 – the most important being Control, Substitution and Mutuality of Obligation. How to ensure that you’re not caught.
Working inside and outside IR35 – what are your options?
Contractors can work both inside and outside IR35 depending on the contract. We explain how dual working works, and how status is determined in practice.
Does the length of a contract influence IR35 status?
There is a common misconception that contract duration automatically has a bearing on IR35 status. Here, Martyn Valentine looks at why other factors are more likely to be significant than contract length in determining employment status.
Contractors, have you tried IR35 Lite? Clients are keen that you do
A look at those ‘inside IR35’ gigs which feel like ‘outside IR35’ gigs because there’s no ‘Control.’ Or much risk to the engager.
Employer’s National Insurance hike, if inside IR35: overview
A tax expert tots up how much extra limited company contractors (and fee-payers) must fork out thanks to the chancellor’s ERNI changes.
Why a right of substitution is vital in determining IR35 status
Although a combination of factors will determine whether or not a contractor is caught by IR35, some factors carry more weight than others. Here, Martyn Valentine looks at the vital role the right to substitution plays in determining IR35 status.
Off-payroll working checks hit five IT contractor clients, ‘with more to come’
Gradual or not, a step-up in HMRC’s enforcement of IR35 is tipped to be the tip of the iceberg.
Why binning RoS documents may help prove unfettered substitution
Clauses and provisions spelling out substitution’s handling and enactment are, paradoxically, a red flag, as they show your RoS has conditions. Otherwise, why the paperwork?