IR35 - resources

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A guide to assessing if you are working inside or outside IR35.

Click image to download.

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Off-payroll working rules (IR35) flowchart for contractors.

Credit: This is based on a similar graphic by HMRC.

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Designed to tackle what HMRC calls ‘disguised employment’, IR35 is going to be big news this year following a delay in changes to it from 2020.

It is often advantageous for contractors and freelancers to work through a limited company. Employers don’t have to pay Employers’ NI or provide benefits such as sick pay or maternity leave. The contractor or freelancer may also enjoy tax efficiency although changes to the taxation of dividends introduced in April 2016 has reduced this significantly.

There are significant changes, specifically from 6 April 2021, and we'll be keeping you informed here. If this is a subject that is of concern or affects you, please get in touch and we will be able to advise and guide you on this.

Links to useful IR35 blogs

This list of articles is currently one of our hot topics so you can expect to see more information here each week.

Off-payroll rules and changes for the private sector

See how HMRC considers your employment status - use in conjunction with our employment status infographic

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