IR35 is a piece of legislation which allows HMRC to treat private contractors as if they were employees.
It was introduced to combat the problem of "disguised employment", where employees offer their services via limited companies to pay less tax and National Insurance.
As a contractor, there are various key aspects you need to understand about IR35. These are:
- What you need to do to structure your contracts and working arrangements such that they fall outside of IR5
- April 2020-2021 IR35 reform
- FAQs relating to the IR35 reform, and what you can do to prepare for the upcoming changes
We've elaborated on these points in detail in our IR35 guide.