IR35 Working Manual
What is IR35?
The off-payroll working rules – commonly known as IR35 – were introduced in 2000 with the intention of ensuring that individuals who work like employees pay broadly the same level of income tax and National Insurance Contributions (NICs) as employees, regardless of the structure they work through.
The current proposed changes mean from April 2020 the responsibility to assess IR35 will fall upon large and medium-sized companies, not the contractor. We have prepared a manual with straightforward IR35 guidance and a table to assist the assessment. Use the links below to view or download the manual or assessment table.