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IR35 - Introduction

Off-Payroll Working Rules (IR35)

IR35 is tax legislation that was introduced in July 2000 to address tax avoidance by individuals supplying their services through an intermediary (such as a Personal Service Company) who may not be paying the appropriate levels of employee income tax and national insurance contributions.

In April 2021, the responsibility for determining the employment status of an engagement in the private sector shifted from the Contractor to the Hirer or End Client.

This means that moving forward, Clients need to decide on the IR35 status of an assignment, and the determination will be one of Inside or Outside IR35.

We have a comprehensive understanding of the legislation and extensive global experience and success in supporting our customers.

Click here to find out how Clement May can support you
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Your Questions Answered

Understanding the Off-Payroll working rules (IR35).  We've answered your most frequently asked questions.

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