Guide IR35
IR35 & Mutuality of Obligation in 2026/27: Explainer for Contractors
How a court case changes what’s now relevant to contractors trying to fight their corner on MOO.
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IR35
Status, determinations and the off-payroll rules. 414 articles, newest first.
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Latest on IR35
Guide IR35
Is ‘Open To Work’ on LinkedIn due an IR35 dropdown menu?
Bonafide PSCs have my sympathies, because an IR35 plug-in for ‘Open To Work’ won’t get a place on LinkedIn’s development roadmap any time soon.
Guide IR35
IR35: Control — updated for 2025-26
Although it has four factors for contractors to consider, it’s the ‘how’ of Control that still does the heavy lifting in 2025-26.
Guide IR35
IR35: Mutuality Of Obligations — updated for 2025/26
The hardest IR35 factor to consider/argue? The biggest IR35 headache for contractors? On both fronts, it’s MOO.
Guide IR35
IR35: Substitution — updated for 2025/26
How a genuine right of substitution, with no obligation to carry out work personally, is still a solid marker of self-employment.
Guide IR35
Challenging inside IR35 status as a contractor: a how-to
ReLegal Consulting explores how to contest a ‘caught’ determination, through the lens of a sole trader deemed inside IR35 who suffered deductions.
Guide IR35
HMRC’s new Off-Payroll Check letters: explainer
The taxman is turning up the IR35 heat with six-page OPW audits, containing up to 13 information requests.
Guide IR35
Fighting IR35? It’s futile if the 30-day statutory time limit to appeal HMRC’s decision is missed, à la Cowan
Sympathy for the Sky Sports pundit. Frustration in his defence. Same old HMRC. But rules are rules.
Guide IR35
IR35 Deemed Payment: what is it, and how to calculate it?
Top eight steps to tot up the off-payroll rules’ deemed payment, plus who calculates it and when.
Contractors' Questions IR35
Contractors' Questions: Can I do two inside IR35 contracts at the same time?
Working for multiple clients is absolutely what contracting is about. But with concurrent gigs, check the small print(s) and know the tax take.
Guide IR35
IR35 compliance checklist for IT contractors
Top 5 ways to advocate for and protect your own commercial, independent, self-employed interests.
Contractors' Questions IR35
Contractors’ Questions: What if my big multinational client wants to move me from outside IR35 to inside IR35?
‘Reasonable care’ is among the key considerations when an end-client has a (notoriously risky) change of heart.
Guide IR35
Mutuality of obligation -- explained, even if we are still all waiting on PGMOL at the Supreme Court
The one-year anniversary of PGMOL SC has come and gone, but those deciding IR35 status are still doing so without this key MOO ruling.
Guide IR35
The Upper Tribunal IR35 case of HMRC v Adrian Chiles’ Basic Broadcasting Ltd: explained
A walkthrough of why the taxman’s appeal against an outside IR35 ruling for the TV presenter has been allowed.
Guide IR35
Top four IR35 red flags that could trigger an HMRC investigation into your status
Contractors can do very little to stop being randomly selected, but quite a lot to keep these four from being hoisted in HMRC’s direction.
Guide IR35
Does inside IR35 offer any tax breaks if I’m a limited company contractor?
Ranging from subscriptions and pensions to VAT perks and insurance, inside IR35 doesn’t totally turn the tax efficiency tap off if you’re a director.
Guide IR35
General Election 2024: Would abolishing the IR35 off-payroll working rules constitute a tax cut?
With the general election now around the corner, would a party that promises then delivers on repealing the IR35 off-payroll working rules be reducing the UK’s tax…
Guide IR35
Contractors, have you seen HMRC’s Help to Comply with IR35 and OPW guidance? It’s well worth a look
A 14-part manual isn’t aimed squarely at contractors, but reading what end-users and agencies are being told by HMRC on IR35/OPW is no bad thing.
Guide IR35
A contractor's guide to IR35 penalties and interest
A need-to-know on HMRC penalising and charging interest under the Intermediaries legislation.
Guide IR35
Eight 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.
Guide IR35
When contractors’ clients dispute IR35 status: how to handle a shock inside IR35 determination
Seven steps to kickback a Status Determination Statement suddenly stating your role is caught by the off-payroll working rules.
Guide IR35
IR35 reform kicker (3): Notice periods and outside IR35: the inconvenient truth
To protect your outside IR35 status optimally, your next contract ought to have no notice period whatsoever.
Guide IR35
Top 10 tips to survive an IR35 enquiry from HMRC
Must-dos for contractors when a tax inspector calls under the Intermediaries legislation.
Guide IR35
IR35 glossary: 25 key off-payroll working terms, unpacked
Definitions for the terms contractors commonly come up against in the status space.