IR35 – what is the 5% allowance?
When does the 5% IR35 allowance apply? How it works, and which contractors can still claim it following the introduction of the Off-Payroll working rules.
IR35 – Deemed Payment and the treatment of expenses
How to work out which expenses you can claim if your work is caught by IR35 - the 5% expenses allowance and how the deemed payment is calculated.
Off Payroll (IR35) rules – what is the small companies exemption?
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'.
IR35 – Confirmation of Arrangements – includes template download
A document confirming the true working arrangement between contractor and client is a useful tool in demonstrating self-employment in the context of IR35.
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.
IR35 and the ‘mutuality of obligation’
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.
When was IR35 introduced? Timeline from 1999 to 2023
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.
IR35 factors and the importance of ‘control’
A brief overview of how 'control' is an important factor in determining the IR35 status of a contract.
What do ‘inside’ and ‘outside’ IR35 mean in reality?
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?
IR35 – what is HMRC’s CEST tool? What are its limitations?
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.