Under IR35, contractors with a working relationship similar to regular employment must pay income tax and National Insurance contributions instead of corporation tax, a status known as ‘deemed employment’.

Initially, contractors determined their own employment status, but 2017 and 2021 reforms shifted this responsibility to clients, impacting an estimated 130,000 workers and emphasizing the importance of understanding off-payroll working rules to avoid potential tax investigations and penalties. In our latest guide, we’ll highlight some areas to consider.

You can download the full guide here

For more information, please see our latest guide. Our guide gives helpful guidance on:

  • Who determines IR35 status?
  • HMRC investigations
  • How to get IR35 right
  • If you get IR35 wrong as a client
  • Work with tax experts

You can download the full guide here

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Any questions?

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