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  • Limited Company
    • Contracting via a limited company – advantages and disadvantages
    • How to set up a limited company as a contractor – comprehensive guide
    • Limited or umbrella company – which is best for contractors?
    • Choose a limited company name — and what to do If you change your mind
  • Umbrella Company
    • How to compare umbrella companies: 20 things to consider
    • Contractor umbrella company fees – how much do they charge?
    • How can you find umbrella company reviews?
    • Umbrella Company Directory
    • Umbrella Company Calculator – calculate your net pay (2025/26)
  • IR35
    • IR35 and Off-Payroll explained – a simple beginner’s guide
    • When was IR35 introduced? Timeline from 1999 to 2023
    • Download free IR35 contract templates and example clauses
    • Guide to IR35 contract review services for IT contractors
  • Accounting
    • Contractor accountants – what to look out for
    • Do you have to appoint an accountant for your limited company?
    • Your company annual accounts – the basics, and filing deadlines
    • Top 10 Contractor Accountants (2025)
  • Tax
    • What is the most tax-efficient director’s salary in 2025/26?
    • Corporation tax – guide for limited company contractors
    • Limited company tax basics for contractors
    • What are limited company dividends and how are they taxed?
  • Expenses
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    • Business insurance – what’s mandatory?
    • Professional Indemnity
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    • Critical Illness Cover
  • Work
  • Finances
    • Contractor Pensions
    • What is a SIPP?
    • Contractor Mortgages
    • Business Banking
umbrella company uk for contractors

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.
  • 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.
  • 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.

ir35 insurance

CEST

IR35 – what is HMRC’s CEST tool? What are its limitations?

3rd May 2023
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
status determination statement

IR35 – what is a status determination statement?

20th April 2023
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
employed or self employed ir56

IR56 – are you employed or self-employed?

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.
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Financial Cost of IR35

What is the financial impact of IR35 on IT contractors?

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 Substitution ROS

IR35 and the Right of Substitution

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

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

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Latest updates from Contract Eye
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  • IR35 and the Off-Payroll rules – a beginner’s guide
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