IR35-hub for Contractors
IR35 affects all contractors who do not meet HMRC's definition of self-employment. The legislation was designed to stop contractors working as 'disguised employees', by taxing them at a rate similar to employment. Understand the rules, determine your status, and protect your business.
Essential IR35 Resources
Quick access to the most important IR35 tools and services
What is IR35?
Complete explanation of IR35 rules and how they affect contractors
Inside IR35
Understand what being caught by IR35 means for your take-home pay
Outside IR35
Learn what it means to be genuinely self-employed
IR35 Insurance
Protect yourself against IR35 investigations and disputes
Contract Reviews
Get your contract professionally reviewed for IR35 compliance
Contract Templates
Example contracts designed by IR35 experts
IR35 Calculator
Calculate the financial impact of inside vs outside IR35
Latest IR35 News
Stay updated with the latest IR35 developments and changes
Latest IR35 News
Breaking news and updates on IR35 legislation and enforcement
Andrew Griffith MP says Tories would reform IR35
Shadow business secretary vows to 'look at reforming IR35' if the Conservatives are returned to power.
Spring Statement 2025: Ten devils in the detail contractors must face
Chancellor's Spring Statement contains several issues contractors need to be aware of for the coming tax year.
HMRC responds to Public Accounts Committee report
HMRC addresses PAC's report but doesn't fully engage with the charge that IR35 reforms deter economic activity.
HS2 pays HMRC a 'staggering' £6.2million for mismanaging IR35
Public rail body run by ex-Revenue boss hits the buffers for not managing contractor IR35 status correctly.
Lords defend contractors, issuing 'damning' IR35 verdict against Treasury, HMRC
House of Lords issues critical report on IR35 reforms, highlighting concerns about treatment of contractors.
Like the defeat of the IR35 amendment, HMRC's attitude to contractors is disappointing
Criticism directed at HMRC's approach to contractors following defeat of an IR35 amendment.
HMRC isn't listening on private sector IR35 reform
Evidence shows HMRC's lack of responsiveness to concerns about private sector IR35 reforms.
New tax year 2024-25 begins for contractors
Key changes and considerations for contractors as the new tax year commences.
Latest IR35 news and updates
Stay informed with the latest IR35 news, case updates, and legislative changes.
All contractor news
Complete archive of contractor news including IR35, tax, and industry updates.
IT contractor demand lost its footing in April 2025
Analysis of the contractor market showing declining demand in spring 2025.
IT contractor demand in May 2025 ratchets up, verging on growth
Market data suggests potential turnaround for contractors following months of uncertainty.
IT contractor jobs market in March 2025 moved closer to growth
Positive indicators emerge for the contractor market as spring approaches.
Contracting Awards 2025 unveils 'stellar' shortlist of finalists
Recognition of excellence in the contracting industry with prestigious awards shortlist.
What is IR35? Rules explained for contractors
Comprehensive explanation of IR35 legislation and its implications for UK contractors.
IR35 case law and tribunal decisions
Analysis of important IR35 court cases and their impact on contractor status determinations.
CEST tool guidance for contractors
Understanding HMRC's Check Employment Status for Tax tool and how to use it correctly.
Off-payroll working rules: Complete guide
Detailed overview of off-payroll working regulations introduced in 2017 and 2021.
Private sector IR35 reforms explained
Comprehensive overview of the private sector IR35 reforms and their impact on contractors.
Public sector IR35 compliance guide
Understanding how IR35 operates in the public sector and compliance requirements.
Substitution rights under IR35
How the right of substitution affects IR35 status determinations.
Control factor in IR35 assessments
Understanding how control over work affects employment status for tax purposes.
Mutuality of obligation explained
How MoO plays a critical role in determining employment status under IR35.
Status Determination Statements guide
Understanding your rights regarding SDS documents under off-payroll working rules.
Challenging IR35 status determinations
Steps contractors can take when disagreeing with an inside IR35 determination.
IR35 blanket bans and contractor market impact
How risk-averse approaches to IR35 have affected contractor opportunities.
Inside vs Outside IR35: Key differences
Clear explanation of what it means to be inside or outside IR35 for contractors.
Responding to an IR35 investigation
Essential steps to take if HMRC launches an IR35 compliance check.
IR35-compliant contract guidance
Key contract terms that support an outside IR35 status determination.
Working practices vs written contracts
How tribunals weigh actual working practices against written contract terms.
Personal Service Companies and IR35
Understanding PSC regulations and their relationship to IR35 legislation.
Umbrella companies vs IR35 compliance
How umbrella employment compares to operating under IR35 rules.
What does Outside IR35 mean?
Understanding outside IR35 status and the benefits for contractors.
IR35 tribunal appeals process
Legal process for challenging HMRC IR35 assessments through the tribunal system.
Historical IR35 developments
Archive of contractor news and IR35 legislative changes from 2023.
IR35 Guides by Category
Comprehensive guides covering every aspect of IR35
What is IR35? IR35 rules explained
Essentially, the IR35 rules will affect all contractors who do not meet HMRC's definition of 'self employment'.
EssentialsWhat does Inside IR35 mean?
A refresher on what being caught by the Intermediaries legislation (or the off-payroll rules), really means.
EssentialsWhat does Outside IR35 mean?
Explainer for contractors on not being caught by the Intermediaries legislation.
EssentialsWhat is the cost of IR35?
How much being inside the off-payroll rules can set contractors back.
EssentialsWhat is a disguised employee?
An explainer of the IR35-related term every contractor wants to avoid becoming.
Status DeterminationMutuality of Obligations: How outside IR35 contractors can keep MOO at bay
Practical and contractual tips to stop Mutuality creeping in.
Status DeterminationIR35: How PSCs can stop Control taking root on client projects
Equipment, attendance and workload. Just three off-payroll 'flashpoints' contractors need to get the right side of.
Status DeterminationIR35: A contractor's overview to personal service
Successfully denying 'personal service' to HMRC is about much more than just having a substitution clause.
Status DeterminationThe right of substitution, not the IR35 silver bullet contractors might think
How to check your personal service bar is fine-tuned enough to be effective.
InvestigationsWhat triggers an IR35 investigation?
Experts tell CUK how the taxman decides who to investigate under IR35.
InvestigationsHow to handle an IR35 investigation
What contractors can expect from an IR35 investigation: now and in the future.
InvestigationsWhat NOT to accept from HMRC in an IR35 investigation
Leaving you in limbo isn't the only thing contractors should resist from a probing taxman.
ComplianceIR35 Contract Templates
Example contracts designed by IR35 experts with your compliance in mind.
ComplianceOff-payroll legislation: how it will affect limited company contractors
What we now know about the government's desired changes to IR35.
ComplianceEight ways to help stop outside IR35 turning into inside IR35
'Get under the hood of client OPW advice' – and other top tips to keep status wrangles at bay.
CEST ToolHMRC's IR35 CEST Tool: a contractor's overview
The who, what, when & how of the Check Employment Status for Tax tool.
CEST ToolGetting the best out of CEST: How to work HMRC's IR35 tool if you must
Practical tips for getting accurate results from the Check Employment Status for Tax tool.
EssentialsHow does IR35 status affect pay? Compare inside and outside IR35 rates
The pay when caught and not caught by the off-payroll rules is heading for a 26% gap.
EssentialsIR35 timeline: how it has changed since it came into force in 2000
The Intermediaries legislation's already bumpy journey through the years.
EssentialsHow will I know if I am caught by IR35 and what will it cost me?
Introduction to factors determining your employment status and what IR35 will cost you.
EssentialsWhen clients reverse your contractor IR35 status overnight
A survival guide to shock horror – your 'outside' IR35 status getting ripped up and replaced with 'inside' IR35.
EssentialsHow will IR35 change from April 2023?
What we know so far about the 2017 and 2021 IR35 reforms being repealed.
EssentialsHow does IR35 insurance for contractors work, in practice?
Overview of what cover from the Intermediaries legislation/off-payroll rules actually looks like.
EssentialsDoes taking an inside IR35 contract affect future mortgage applications?
How IR35 status impacts contractor mortgages and what lenders really look for.
Status DeterminationHow PSCs can stop Control taking root on client projects
Equipment, attendance and workload. Just three off-payroll 'flashpoints' contractors need to get the right side of.
Status DeterminationMutuality of Obligations: How outside IR35 contractors can keep MOO at bay
Practical and contractual tips to stop Mutuality creeping in.
Status DeterminationIR35 is why it pays to have no notice period
MBF's IR35 win confirms there's sense in being truly dispensable as a contractor.
Status DeterminationUnlike Neil McCann, contractors, keep your eye on the IR35 ball
Don't get caught offside with generic contracts; key factors against you, and witnesses that fail to score.
Status DeterminationIR35: With secondary factors as his props, Stuart Barnes got over the line
The irreducible minimum's third aspect, plus secondary factors, got the Sky Sports commentator the one outcome he wanted.
InvestigationsWhat happens in an HMRC IR35 investigation?
The actions, activities, and additional goings-on during an IR35 enquiry by HMRC.
InvestigationsHow to beat an IR35 enquiry
Seven areas contractors must be across to nullify HMRC scrutiny of their IR35 status.
Investigations5 ways contractors can minimise the risk of an IR35 investigation
A silver bullet to stop HMRC is the stuff of legends. All the more reason to protect yourself with these five.
InvestigationsA contractor's guide to IR35 penalties and interest
A need-to-know on HMRC penalising and charging interest under the Intermediaries legislation.
InvestigationsHMRC status enquiry timeframes: don't miss IR35 deadlines
A rundown of the key timelines if probed by HMRC under IR35.
InvestigationsWhat is the difference between tax enquiry insurance and IR35 insurance?
Contractors must know their cover, especially when up against an aggressive HMRC.
InvestigationsWhat HMRC's IR35 offset-offer means for off-payroll contractors, and clients
A helpful 'pause' for the IR35-probed has now been confirmed.
InvestigationsTop four IR35 red flags that could trigger an HMRC investigation
Contractors can do quite a lot to keep these four from being hoisted in HMRC's direction.
ComplianceWhy Dragonfly got caught by IR35
And how other IT contractors might avoid the same traps.
Case StudiesWhat should contractors take from the Talksport IR35 case?
Six characteristics kept Kickabout Productions Ltd's contract for services onside.
Case StudiesLorraine Kelly IR35 case: What contractors can learn
How the TV presenter won her IR35 tribunal and what it means for contractors.
Case StudiesGary Lineker IR35 case: What happened and what it means
Analysis of the high-profile case and settlement with HMRC.
Case StudiesKaye Adams IR35 case: TV presenter loses IR35 appeal
What contractors need to know about this landmark IR35 case.
Reforms & NewsGeneral Election 2024: Would abolishing IR35 constitute a tax cut?
Would a party that promises then delivers on repealing the IR35 off-payroll working rules be reducing the UK's tax burden?
Reforms & NewsAndrew Griffith MP says Tories would reform IR35
Shadow business secretary vows to 'look at reforming IR35' if the Conservatives are returned to power.
Reforms & NewsIR35 reforms: The 2023 reversal that never happened
What happened to the planned repeal of 2017 and 2021 IR35 reforms?
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Frequently Asked Questions
Quick answers to the most common IR35 questions
Need Help with Your IR35 Status?
Get expert advice, contract reviews, and protection from IR35 investigations
IR35 Legislation – Further Reading
IR35, also known as the Intermediaries Legislation, was introduced in April 2000. This complex piece of tax legislation was first proposed in the previous year's Budget, via a press release numbered IR35 with its purpose being to 'counter avoidance in the area of personal service provision'.
The legislation affects contractors and freelancers working for a hirer and looks to see if the relationship for the contract duration (or 'relevant engagement') is actually one of employment.
More specifically, the aim of IR35 is to prevent those working through an intermediary, such as a 'personal service company', or one person limited company, from avoiding the higher levels of tax and NICs that they would be paying if, were it not for the intermediary, the relationship with the end client would be one of employment.
HMRC were particularly concerned that a worker could "leave work as an employee on a Friday only to return the following Monday to do exactly the same job as an indirectly engaged 'consultant' paying substantially reduced tax and national insurance." IR35 therefore was put in place to ensure that where an engagement is one of 'disguised employment', that the individual pays what HMRC cite as "broadly tax and NICs on a basis which is fair in relation to what an employee of the client would pay."