Understanding IR35

A brief guide to the tax implications of IR35.

IR35 is the shorthand name for tax rules concerning the provision of personal services through intermediaries.

These rules came into effect on 6th April 2000 but they were significantly amended from 6th April 2017 for contracts involving public sector bodies.

There are now two different applications of IR35 - for the private sector and for the public sector.  HMRC also refers to circumstances which may fall within IR35 as 'off-payroll working'.

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