What IR35 addresses
The off-payroll working rules (IR35) look at whether a contractor working through their own company is, in substance, working like an employee of the client. If so, broadly employment taxes apply to that engagement.
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We give contractors and businesses clear, practical support with IR35 and off-payroll working.
General information to help you understand this area — not personal advice. Rules, thresholds and deadlines can change, so check the latest HMRC guidance or ask us about your circumstances.
The off-payroll working rules (IR35) look at whether a contractor working through their own company is, in substance, working like an employee of the client. If so, broadly employment taxes apply to that engagement.
Status depends on the written contract and the actual working practices — factors such as control, personal service and mutuality of obligation. A contract alone doesn’t determine status if the reality differs.
Clear status determinations and good records help demonstrate the position taken on each engagement, should it ever be reviewed.
We’ll be happy to answer your questions, take the time to understand your current tax and accounting position, and discuss how we can help you.