IR35
IR35 — the off-payroll working rules — decides whether HMRC treats you as genuinely self-employed or as a 'disguised employee' who should be taxed like a permanent member of staff. Get it wrong and the tax difference is significant. The rules changed substantially with the public-sector reform in 2017 and the private-sector reform in 2021, shifting who decides your status and who carries the risk. These guides explain what IR35 actually tests, how to tell if a contract is inside or outside, what being inside does to your take-home, and the practical steps — contract reviews and working practices — that keep you on the right side of the line.
Guides
Read our IR35 guides
Plain-English walkthroughs of the most common questions clients ask.
- 1
How can I make sure my contract and working practices keep me outside IR35?
ContractorLimited companyDirectorTo ensure your contracts and working practices keep you outside IR35, you need to demonstrate a clear distinction between your self-employed status and that of an employee, focusing on control, substitution, and…
- 2
What happens to my take-home pay if my contract is inside IR35?
ContractorLimited companyUmbrella workerIf your contract falls inside IR35, it means HMRC treats you as an employee for tax purposes, even if you work through your own limited company or an umbrella company, significantly impacting your take-home pay.
- 3
Why should I get an IR35 contract review and what does it actually check?
ContractorLimited companyDirectorAn IR35 contract review assesses your working arrangements to determine if you are genuinely self-employed for tax purposes, protecting you from significant HMRC penalties.
- 4
What are the off-payroll working rules and who is responsible for deciding my IR35 status?
ContractorLimited companyDirectorThe off-payroll working rules, also known as IR35, determine whether a contractor working through their own limited company or other intermediary should be treated as an employee for tax purposes. This article…
- 5
How do I know if my contract is inside or outside IR35?
ContractorLimited companyDirectorIR35, also known as the off-payroll working rules, ensures that contractors working through an intermediary pay broadly the same Income Tax and National Insurance as an employee would if they were directly employed.
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