IR35

IR35 is a tax measure which came into force in 2000. The aim of the IR35 rules is to tax 'disguised employment' at a similar rate to employment. IT Contractors should ensure that their contracts are IR35 compliant and therefore free from punitive taxation. Start off by reading What is IR35?, the financial impact of IR35, how to be IR35 Compliant, and our guide to IR35 contract reviews.

You can also read up on the Dragonfly Consultancy High Court loss, and Dragonfly IR35 - Why is it important?

Contractor accountant welcomes Alstom Transport vs. Tilson EAT decision

A leading contractor accountancy firm has welcomed the recent 'fair and equitable' decision by the Employment Appeal Tribunal in the Alstom Transport vs. Tilson case, in which an independent contractor was deemed not to be an 'employee' after all.
(Feb 1, 2010 in IR35 )

All quiet on the IR35 front? Contractors warned against complacency

IR35 may have been hibernating for the last few years, but leading tax experts are warning contractors to remain vigilant.
(Jan 14, 2010 in IR35 )

Repeal unlikely as IR35 suits Government's cost-cutting plans

Leading tax expert, Nichola Ross Martin, notes that IR35 might suit the Government rather well, especially during hard times, and that the chances of the intermediaries legislation being repealed in the Pre-Budget Report are slim.
(Dec 6, 2009 in IR35 )

Guide to IR35 contract review services for IT contractors

As there is a significant financial cost for contractors caught by the IR35 rules, you should always get an IR35 opinion on your contracts. Includes a list of companies who provide IR35 status and contract drafting services.
(Nov 25, 2009 in IR35 )

Car valeters deemed to be 'employees' in recent employment status case

A recent case further highlights the different approaches used in determining employment status when considering employment rights as opposed to tax.
(Nov 13, 2009 in IR35 )

Contractor group calls on Chancellor to scrap IR35

In its submission to the Chancellor ahead of the much-anticipated Pre-Budget Report, the PCG has called for IR35 and other restrictive measures to be scrapped in the interests of the economic recovery.
(Nov 9, 2009 in IR35 )

Contractor Calculator guide looks back at a decade of IR35

A leading contractor news site has published a special report, looking back on 10 years of IR35 - including insights from some of the leading experts in the contracting industry.
(Nov 5, 2009 in IR35 )

IR35 rules and the 'mutuality of obligation'

A brief overview of what the 'mutuality of obligation' means in the context of determining the IR35 status of a contract.
(Oct 21, 2009 in IR35 )

IR35 - how to manage evidence of your employment status

If your contract falls outside the IR35 rules, it is important that you gather and keep supporting evidence to show that this is the case.
(Sep 22, 2009 in IR35 )

What is IR35? Find out on YouTube!

A contractor accountancy firm has launched a series of videos aimed at helping contractors understand exactly what IR35 is.
(Aug 25, 2009 in IR35 )

'False self employment in construction' and IR35

The Government has launched a new consultation which addresses the issue of false self employment in the construction industry. What this could mean for IR35 and professional contractors.
(Jul 29, 2009 in IR35 )

Minister refuses to reveal IR35 investigation figures

The subject of IR35 was raised again in the Commons last month, with a Government Minister refusing to provide details of all IR35 investigations launched over the past five years.
(Jul 22, 2009 in IR35 )

Conservatives on IR35 - "existing legislation must be reviewed"

A future Tory Government would review IR35 with a view to amending or replacing it, according to a recent interview with a Shadow cabinet minister published this week.
(Jun 30, 2009 in IR35 )

Where do the Conservatives stand on IR35?

Where do the Tories - traditionally seen as small business champions - stand on IR35?
(Jun 15, 2009 in IR35 )

The real cost of IR35 to the contracting industry

Despite the pitiful annual tax take for the Treasury, IR35 has had a considerable cost on the contracting industry over the past decade.
(Jun 3, 2009 in IR35 )

How many MPs have signed motion to abolish IR35?

Ten weeks after a Lib Dem MP called for IR35 to be abolished, 85 MPs have signed the Early Day Motion backing up the call.
(Jun 2, 2009 in IR35 )

IR35 insurance - tax investigation cover

IT Contractors may wish to take out tax investigation and/or IR35 insurance to cover them in the event of a status challenge by HMRC.
(Jun 2, 2009 in IR35 )

How much does IR35 make for the Treasury?

The leading contractors' association has revealed that IR35 raises virtually nothing for the Treasury - yet it causes misery for thousands of small businesses who have to comply with the rules.
(May 21, 2009 in IR35 )

Abolish IR35? Be careful what you wish for

Kate Cottrell responds to recent calls for the abolition of IR35. Could something even worse be implemented in its place?
(Apr 9, 2009 in IR35 )

Contractor group calls on Chancellor to repeal IR35

The PCG has called on the Chancellor to abolish IR35, and other barriers to contracting, in the forthcoming Budget.
(Apr 7, 2009 in IR35 )

Why is the Dragonfly IR35 case important?

A concise overview of the recent Dragonfly Consultancy IR35 case - and its importance to the future of IR35 status rulings.
(Mar 26, 2009 in IR35 )

Contractors welcome Early Day Motion calling for IR35 to be abolished

Contractors have welcomed an Early Day Motion to remove barriers to business in light of the economic downturn and to abolish IR35 as soon as possible.
(Mar 23, 2009 in IR35 )

Tenth anniversary of IR35 rules, but no-one's celebrating

It is ten years to the day since the Government penned its now notorious 'IR35' press release from which the tax legislation takes its name. How the IR35 rules came into being.
(Mar 9, 2009 in IR35 )

IR35 - a brief history of the intermediaries legislation

On the tenth anniversary of the birth of IR35, we take a look back at how the notorious 'intermediaries legislation' came into being.
(Mar 6, 2009 in IR35 )

IR35 status and the new HMRC penalties regime from April 2009

The HMRC penalties regime from April 2009 could prove financially damaging to contractors who haven't taken 'reasonable care' in assessing their IR35 status.
(Feb 13, 2009 in IR35 )

Larkstar Data IR35 case to be re-heard on High Court orders

A controversial IR35 case involving Larkstar Data Limited will be re-heard by the General Commissioners following orders from the High Court.
(Feb 5, 2009 in IR35 )

Practical steps to review IR35 status and mitigate risks

In light of the Dragonfly IR35 verdict, a leading IR35 status expert suggests that contractors should review their IR35 status and mitigate their exposure to risk.
(Feb 3, 2009 in IR35 )

Podcast highlights importance of Dragonfly IR35 case

A freelance site has uploaded a podcast which discusses the landmark Dragonfly IR35 case, and why contractors should ensure that their contracts reflect the reality of their true working practices.
(Jan 29, 2009 in IR35 )

Will your contract be caught by the IR35 rules?

Overview of IR35 compliance factors including the Right of Substitution, Control and Mutuality of Obligation. Does your contract fall within the IR35 rules?
(Jan 8, 2009 in IR35 )

IR35 rules - a guide for IT contractors

A brief guide to the controversial IR35 tax rules, how it affects IT contractors, and how to be IR35 compliant.
(Jan 4, 2009 in IR35 )

Still possible to work outside IR35, despite Dragonfly Consultancy verdict

The PCG has released a new edition of its IR35 Guide. Coming just months after a landmark IR35 court case, the group points out that it's still entirely possible to work outside IR35 if contractors take care.
(Dec 18, 2008 in IR35 )

Contractors shun professional IR35 contract advice

Most contractors aren't making the effort to ensure that their contracts are IR35 compliant, putting them at risk from HMRC investigations, according to a new survey. In fact, most contractors have never had their contracts reviewed.
(Oct 15, 2008 in IR35 )

Interim managers urged to understand Dragonfly IR35 judgement

Although the current economic climate may bring extra work opportunities, professional interim managers have been urged by their representative body to look into the details of the recent Dragonfly IR35 judgement.
(Sep 15, 2008 in IR35 )

Accountant responds to Dragonfly Consultancy IR35 judgment

Following the landmark Dragonfly Consultancy IR35 case, a leading accountant has provided his response to the High Court judgment and what it means for contractors.
(Sep 8, 2008 in IR35 )

Dragonfly IR35 defeat at the High Court

The director of Dragonfly Consultancy faces a huge tax bill after losing his landmark IR35 appeal at the High Court. What does the loss of this case mean for other IT contractors?
(Sep 4, 2008 in IR35 )

Most contractors haven't sought professional IR35 opinion

A recent survey suggests that most IT contractors have not sought a professional opinion of their IR35 status.
(Aug 22, 2008 in IR35 )

Contractor event aims to increase IR35 awareness

An event to help raise awareness of IR35 and the MSC legislation is taking place on 28th August in Aberdeen - aimed at engineering and IT contractors.
(Aug 20, 2008 in IR35 )

IR35 and employment status - key guide

The key to determining if you are caught by the IR35 rules - are you deemed to be 'employed' (and therefore within IR35), or 'self-employed' (and therefore outside the rules)?
(May 18, 2008 in IR35 )

Financial effect of IR35 on IT contractors

There is s significant difference in the tax treatment of IT contractors whose contracts fall either inside, or outside, the IR35 rules.
(Feb 18, 2008 in IR35 )

Sound business advice could have saved IR35 contractor thousands

An IT Contractor, who was found to be liable for £27k in IR35 taxes, could have avoided such a fate if he had sought "sound business advice and professional support".
(Jan 22, 2008 in IR35 )

IR35 factors - how to be IR35 compliant

How IT Contractors can remain IR35 compliant. Which factors are used by HMRC to determine whether an IT contract falls under the IR35 rules - including the right of substitution, working practices, and financial risk.
(Nov 26, 2007 in IR35 )

Conservatives would abolish IR35

The Conservatives are committed to abolishing IR35, according to their Competitive policy group. No statement has yet been made about the Managed Service Company legislation
(Aug 17, 2007 in IR35 )

IR35 headache for Inland Revenue

Accountancy Age reports that The Treasury could be losing a billion pounds a year by not having a proper hold on IR35, mainly due to the use of composite companies.
(Oct 23, 2006 in IR35 )

Treasury must act to take away self-employment confusion

A leading IT contractor accountant says that the current muddle over the status of managed service company schemes is causing considerable difficulties for contractors, in light of the IR35 legislation.
(Aug 9, 2006 in IR35 )

Contracts curtailed as fears over Muscat judgment bite

There are signs within the contracting community that IT contracts are being terminated early, because client HR and procurement departments are afraid of being deluged with claims for employment rights following the Cable & Wireless v Muscat case.
(Jun 27, 2006 in IR35 )

More Headlines


Back to top
Search Contract Eye

 Our Partners
ClearSky Accounting
From £95 per month
Umbrella Co. Solutions
Only £19.95 per week
Umbrella4Contractors
Low fees, same day setup
Free IR35 / Tax Review
Call ICS - 0800 195 3750
Fixed Fee Accounting
Contractor Specialists
Contractor Accountants
Full Service, Fixed Fee!
Parasol PAYE umbrella
Award winning service
PRINCE2, MSP & M_o_R
Maven Training

 Contractor Insurance
Hiscox Office Insurance
Instant Online Quote
IR35 Insurance
Essential Protection
Income Protection
If you're unable to work
Private Medical Insurance
Tailored contractor cover



 Contractor Services
Compare Insurance Deals
PI & Business Liability
Contractor Ltd Company
Instant online formation
IT Contractor Pensions
The last great tax break
IT Contractor Mortgages
Based on hourly rates!
Protect Your Income
Get a PHI quote
IT Contractor Life Cover
Protect your dependants
Critical Illness Cover
Comprehensive cover



 IT Contractor Guides
Contractor Umbrella
Umbrella Co. Guides
Credit Crunch Contractors
Recession survival tips
IT Contract Rates
Contractor rate guides
IR35 Factors
Are you compliant?
What is IR35?
Guide to the tax rules
Contractor Expenses
What can you claim?
IT Contractor Mortgages
Sound mortgage advice
Contractor Insurance
Are you covered?
Contractor Banking
Choose a bank account
Contractor Life Cover
Contractor protection
IR35 Insurance
Tax investigation cover
Contractor PI Insurance
IT contractor cover
Umbrella Companies
Links to key providers
IR35 Compliance
Is your contract caught?
Critical Illness Cover
Guide for contractors
IT Contractor CV
Classic CV mistakes

Stay up to date with our RSS feed | Terms of Use | About Us | Directory | Site Map | MSC Legislation | Income Shifting

Copyright © 2006-9, Contract Eye Limited, All Rights Reserved.

Guides for UK Contractors - Umbrella Companies, Limited Company, IR35, Insurance, Accountants, Rates, Contractor Mortgages
Design by Blue Egg Web Agency