IR35 legislation continues to be one of the most challenging compliance areas for UK businesses, contractors, and recruitment agencies. The off-payroll working rules place responsibility on end clients to determine a contractor’s employment status and ensure the correct tax treatment is applied. While IR35 checks are now a routine part of engaging contractors, many organisations still...

IR35 remains one of the most important and sometimes challenging pieces of legislation for contractors working in the UK. Designed to prevent disguised employment, IR35 determines whether a contractor should be taxed similarly to an employee or whether they can operate as a genuine business. With HMRC becoming increasingly strict and enforcement becoming more frequent, regular IR35...