- IR35 is the popular name given to the ‘Intermediaries’ legislation introduced by the UK government in April 2000, to counter tax avoidance through the misclassification of employees as independent contractors.
- The IR35 Off-Payroll Working Rules (“Rules”) were introduced by the Finance Act 2017. Since 6 April 2017, where contractors are engaged through their own personal service limited company (PSC), to perform services personally for a public-sector client, responsibility for determining the contractor’s employment status for tax falls on the public-sector body engaging the PSC (“the client”).
- The existing Rules, which currently apply to the public sector, are to form the basis for revised Rules which will be extended to medium and large private sector organisations from April 2020.
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