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IR35

IR35, or off-payroll working legislation, was introduced to ensure contingent workers were paying the correct amount of tax and NIC and to reduce the level of tax avoidance.

Following the IR35 legislation changes to the public sector in 2017, the changes are being rolled out to the private sector from April 2020. Previously, the contingent worker was responsible for determining their own IR35 status, however this responsibility will now shift to the End User (the organisation that engages the worker). Failure to take action could result in significant financial penalties from HMRC. 

Unsure where to start with IR35 changes? Take a look through some of the information below.