2019年8月22日 · Find out how to recognise tax avoidance schemes aimed at contractors and agency workers. You can get help on the off-payroll working rules (IR35) with webinars and resources from HMRC. You can...

2021年4月29日 · The off-payroll working rules (IR35) have changed 2. HMRC will focus on supporting organisations to comply with the changes to the off-payroll working rules, rather than investigating...

2024年2月8日 · Guidance covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.

IR35 is the United Kingdom's anti-avoidance tax legislation, the intermediaries legislation contained in Chapter 8 of Income Tax (Earnings and Pensions) Act 2003. The legislation is designed to tax 'disguised' employment at a rate similar to employment.

IR35 became law in 2000 via the Finance Act, and is another name for the off-payroll working rules. The off-payroll working or IR35 rules are designed to stop contractors working as ‘disguised employees’, by taxing them at a rate similar to employment, and it affects all contractors who do not meet HMRC’s definition of self-employed.

Inland Revenue 35, also known as IR35 or the “Intermediaries Legislation,” is a set of off-payroll working rules for companies, intermediaries, and independent contractors in the UK. It aims to determine whether a contractor is truly self-employed or …

IR35, also known as the “intermediaries’ legislation” applies where an individual provides their services to a client via an intermediary such as a personal service company – this arrangement is known as “off-payroll working” – but the relationship with the client would otherwise suggest employment status.

IR35, also known as the off-payroll working rules, is a UK tax legislation designed to prevent tax avoidance by individuals working as contractors through intermediaries (like personal service companies) while functioning as employees.

IR35 UK is the ultimate portal for contractors, freelancers, and businesses tackling IR35 legislation. With expert insights, practical tools, and up-to-date resources, we simplify compliance and empower you to make informed decisions confidently.

2023年5月31日 · IR35 is shorthand for the UK tax legislation that is designed to identify contractors and businesses which are avoiding paying the appropriate tax by working as ‘disguised’ employees. Or those engaging workers on a self-employed basis to ‘disguise’ their true employment status.