A Guide to IR35

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Tuesday, April 6, 2021

IR35 (the “off-payroll working” rules) was originally introduced in 2000 in response to perceived large-scale avoidance of income tax and NICs (accounted for through PAYE) by individuals providing services to clients through an intermediary.

The stated aim of IR35 is to ensure that an individual who works like an employee, but through an intermediary, pays broadly the same income tax and NICs as other employees. Originally self-assessed by the intermediary, from 6 April 2021 private sector clients now have to self-assess and apply the rules.

Watch the recording via the above link to understand the tax and employment law implications and practical considerations.