IR35 Hub

IR35 (Off-Payroll) Guidance


If you are a subcontractor or an recruitment agency it’s very likely you’ve heard of IR35, and if you haven’t yet it’s almost a certainty that you will in the very near future.

So what is IR35?

Put very simply, IR35 is a piece of legislation designed to eliminate the avoidance of tax and National Insurance Contributions through the use of Intermediaries, such as Personal Service Companies or Partnerships, in circumstances where an individual worker would otherwise, for tax purposes, be regarded as an employee of the client.