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  1. Understanding off-payroll working (IR35) - GOV.UK

    Aug 22, 2019 · Find out how to recognise tax avoidance schemes aimed at contractors and agency workers. You can get help on the off-payroll working rules (IR35) with webinars and resources from …

  2. IR35 - Wikipedia

    IR35 is the United Kingdom 's anti-avoidance tax legislation, the intermediaries legislation contained in Chapter 8 of Income Tax (Earnings and Pensions) Act 2003. The legislation is designed to tax …

  3. What is IR35? IR35 rules explained - Contractor UK

    IR35 is tax legislation that determines whether a contractor is genuinely self-employed or should be treated as an employee for tax purposes. It matters because being inside IR35 means you'll pay …

  4. IR35: taxation of off-payroll workers explained - Pinsent Masons

    Sep 13, 2024 · The off-payroll working rules, known as IR35, apply where a business engages an individual to provide services off-payroll and through an intermediary - commonly a company referred …

  5. What Is IR35 and What Does It Mean for UK Contractors?

    Aug 10, 2025 · IR35, formally known as the Intermediaries Legislation, is a UK tax law designed to address “disguised employment.”

  6. What is IR35, and What Does It Mean for Your Business? - Remote

    Feb 5, 2025 · IR35 examines factors like control, substitution, and mutuality of obligation within the working relationship to determine if the contractor should be subject to employment taxes and …

  7. What Every HR Leader Should Know About IR35 in 2025

    Jul 9, 2025 · Eight years have passed since the off-payroll IR35 reforms reshaped the public sector, and it’s now been four years since they were rolled out to the private sector. The transition caused …

  8. Understanding IR35 in 2025: Latest… | Ryans Chartered Accountants

    Jun 25, 2025 · IR35 is shorthand for the UK’s off-payroll working rules. These rules are designed to stop what HMRC calls “disguised employment”, where someone works like an employee but avoids …

  9. Off-payroll working (IR35): detailed information - GOV.UK

    Feb 8, 2024 · Guidance covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.

  10. IR35 Reforms: What Contractors and Employers Need to Know

    Jun 10, 2025 · IR35 is tax legislation introduced in 2000 to address “disguised employment,” where individuals work through intermediaries—typically limited companies—but are effectively employees.