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IR35 and Off-Payroll Rules

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 are IR35 and the ‘Off Payroll’ rules? A beginner’s guide – a concise overview of the Intermediaries Legislation, and the ‘Off-Payroll’ add-on.
  • Private sector IR35 reform from April 2021 onwards – How the ‘off-payroll’ rules work, and what you should do to protect yourself.
  • History of IR35 – from 1999 to date – a timeline covering the key events in the history of the most controversial tax encountered by contractors.
  • The financial cost if you are caught by IR35 – if your contract work is caught, you may be thousands of pounds worse off.
  • Factors used to determine your IR35 status – Why control, substitution and mutuality of obligation are such crucial determinants of employment status.
  • Download an IR35 contract template – some useful advice on ‘IR35 friendly’ contracts. Download a sample contract.
  • Using a specialist contract review service – why you should leave contract drafting and analysis of your working practices to experts only.
  • Essential IR35 insurance for contractors – protection against the costs of an HMRC investigation is not only essential, but also surprisingly inexpensive.

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ir35 off payroll

IR35 and Off-Payroll explained – a simple beginner’s guide

Posted by By James Leckie 26th February 2023
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
employed or self employed ir56

IR56 – are you employed or self-employed?

Posted by By James Leckie 6th January 2023
An overview of the HMRC's 'IR56' definitions of employment and self employment, which help determine if a contract is subject to the IR35 rules.
Read More
off payroll repealed

Off Payroll rules set to be scrapped in April 2023 – now cancelled

Posted by By James Leckie 25th September 2022
One of the many surprises the Chancellor, Kwasi Kwarteng, announced during the so-called 'mini Budget' this week was to repeal the 'off payroll' rules in April 2023.
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Financial Cost of IR35

What is the financial impact of IR35 on IT contractors?

Posted by By James Leckie 18th August 2022
There is s significant difference in the tax treatment of IT contractors whose contracts fall either inside, or outside, the IR35 rules.
Read More
IR35 rules

What are the IR35 rules? Concise guide for contractors

Posted by By James Leckie 4th May 2022
A concise overview of the IR35 rules. Why the Intermediaries Legislation was enacted in 2000, and the implications if your contract work is caught.
Read More
qdos ir35

IR35 survival kit download – protect your contracting income

Posted by By James Leckie 21st April 2022
Employment status experts, Qdos, have created a pack of free resources to help contractors understand, and survive IR35 successfully.
Read More
IR35 Substitution ROS

IR35 and the Right of Substitution

Posted by By James Leckie 11th March 2022
The Right of Substitution is an important factor in IR35 / employment status cases, but how can it be used in reality?
Read More
IR35 Contract Review Service

Guide to IR35 contract review services for IT contractors

Posted by By James Leckie 25th November 2021
Why you should always get a professional IR35 opinion on your contracts. Includes a list of companies who provide IR35 status and contract drafting services.
Read More
IR35 Sole Trader Self Employed

Does IR35 apply to sole traders?

Posted by By James Leckie 1st August 2021
Although the Intermediaries Legislation was created to target alleged disguised employment by limited company directors, how are sole traders affected by IR35?
Read More
contracting off payroll

What are my contracting options post-IR35?

Posted by By James Leckie 10th April 2021
Changes to the off-payroll legislation have arrived in the private sector and, after a highly-anticipated two years of waiting, contractors are now left considering what their best working options are.
Read More

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