Download free IR35 contract templates and example clauses
What is an ‘IR35 friendly’ contract in reality? Why working practices must match the terms of a contract. Download sample IR35 contract templates. Read more
The aim of IR35 (the Intermediaries Legislation) is to tax ‘disguised employment’ at a similar rate to employment; where an individual is working via his/her own limited company, but working in a manner far more akin to that of a traditional employee.
The additional ‘Off-Payroll’ rules were added in 2017 (public sector), and from April 2021 (private sector).
Our guides outline what IR35 is, the financial cost if you are caught, and how to ensure that you remain outside IR35, and the ‘Off-Payroll’ rules.
Try these popular articles as a starting point.
What is an ‘IR35 friendly’ contract in reality? Why working practices must match the terms of a contract. Download sample IR35 contract templates. Read more
Whether or not a mutuality of obligation exists between the parties is a key IR35 status indicator. We look at what MOO is – and how HMRC interprets it. Read more
The history of IR35 – from its first mention in early 1999, to its introduction in 2000. Plus the controversial ‘off-payroll’ changes in 2017 and 2021. Read more
A brief overview of how ‘control’ is an important factor in determining the IR35 status of a contract. Read more
An employment status expert explains why complying with IR35 involves much more than simply having an ‘IR35 friendly’ contract in place. Read more
If you’re caught by the IR35 tax legislation, it could have a big impact on your take home pay. So what does inside and outside IR35 actually mean? Read more
CEST (Check Employment Status for Tax) is a tool created by HMRC to help clients determine whether any contractors they engage fall inside or outside IR35. Read more
The Off Payroll rules came into play for private sector clients in April 2021. An exemption exists if a business meets the definition of a ‘small company’. What does the small company exemption mean in practice? Read more
A Status Determination Statement (SDS) is a document that sets out the status of a contractor for tax purposes. What is included in an SDS, and what happens if you disagree with it? Read more
What is IR35 and Off Payroll, exactly? And how much tax will you pay if you are caught? In our simple guide to IR35, we explain everything! Read more