IR35 and Off-Payroll Rules

What is an 'IR35 friendly' contract in reality? Why working practices must match the terms of a contract. Download sample IR35 contract templates.

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.

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.

A brief overview of how 'control' is an important factor in determining the IR35 status of a contract.

An employment status expert explains why complying with IR35 involves much more than simply having an 'IR35 friendly' contract in place.

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?

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.

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?

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?

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!