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 rolled out across the public sector in April 2017, and the private sector in April 2021.

The Off Payroll rules are set to be abolished in April 2023.

The 'Off Payroll' rules mean that clients (not contractors) are responsible for determining the employment status of contractors. Prior to this, workers themselves were responsible for this determination.

Get started with these IR35 guides

Start off with our overview of IR35 for a concise guide to the legislation.
Expert FAQ - Are you 'inside' or 'outside' IR35?
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.

HMRC’s new IR35 test goes live – at last

Last updated: March 2, 2017 | IR35

HMRC’s long-awaited employment status test has gone live, just over a month before the new public sector IR35 rules take effect.

Official IR35 public sector guidance published

Last updated: February 6, 2017 | IR35

HMRC has published a series of documents outlining the forthcoming ‘off-payroll’ IR35 rules for contractors working for public sector organisations.

Public sector end-clients will be responsible for IR35, not agents

Last updated: December 13, 2016 | IR35

HMRC has revealed that it will be public sector bodies themselves, not recruitment agencies, which will be responsible for operating IR35 from April 2017 onwards. So, how will this impact contractors?

IR35 public sector changes – what contractors need to know

Last updated: November 29, 2016 | IR35

With the Government’s planned reforms to the way IR35 is operated in the public sector set to go ahead as planned from April 2017, we asked a leading IR35 expert to help explain what the changes mean for contractors in reality.

Thumbs down to HMRC’s IR35 public sector plans

Last updated: July 17, 2016 | IR35/ News

Businesses are not impressed with HMRC’s latest proposals to shift the responsibility of IR35 enforcement onto employers in the public sector.

Public sector contractors face fresh IR35 scrutiny from April 2017

Last updated: March 16, 2016 | IR35

The standout measure announced during Budget 2016 was placing the burden of enforcing IR35 onto public sector bodies themselves and/or recruiters. Here we look at how this proposed change will affect limited company contractors from April 2017 onwards.

IR35 – proving you have the right to provide a substitute

Last updated: June 12, 2015 | IR35

An IR35 expert answers our questions on the ‘Right of Substitution’ – considered to be the most important test in determining employment status. It is also a topic which generates more questions from contractors than almost any other.

So, how much do IR35 investigations raise for HMRC?

Last updated: February 18, 2015 | IR35

Responding to a parliamentary written question, the Treasury has revealed that the direct tax yield from IR35 investigations remains negligible, but is there more to the figures than meets the eye?

IR35 Business Entity Tests to be scrapped

Last updated: October 27, 2014 | IR35

HMRC has announced its decision to withdraw the much-criticised IR35 Business Entity Tests (BETs) from April 2015, having established that they have been ‘used very little’, and haven’t fulfilled their intended purpose.

Public sector contractors seek IR35 reviews following NHS report

Last updated: July 28, 2014 | IR35

A specialist accountancy firm has reported a surge in demand for IR35 contract reviews by public sector clients following news that dozens of NHS ‘off payroll’ executives could be investigated for failing to provide tax assurances to their departments.