The off-payroll rules (IR35) aim to stop individuals from avoiding employee status for tax purposes (and thereby reducing the income tax and National Insurance Contributions (NICs) payable) by ...

IR35 is a tax legislation governing self-employed workers – such as IT contractors and freelancers – who operate through an intermediary, such as a limited company. The rules determine how a ...

A good knowledge of IR35 is extremely important in the UK recruitment industry. IR35 regulations govern the tax status of contractors and freelancers, impacting how they are taxed and whether or not ...

HM Revenue and Customs (HMRC) has finally shared updated usage data for its much-maligned online IR35 status checker tool via a Freedom of Information (FOI) response, following a 16-month push for the ...

IT contractors are among the freelance workers calling on the government to consider scrapping the controversial IR35 off-payroll working rules in the March 2024 Spring Budget. The IR35 rules were ...

IR35 are the rules which apply to contractors who provide their services through their own limited company. As part of the current chancellor’s reversal of many aspects of his predecessor Kwasi ...