IR35 Working Manual
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 guidance and a table to assist the assessment. Use the links below to view or download the manual or assessment table.
IR35 Working Manual
Changes affecting the private sector from April 2020. Current status working manual.
Assessment Table
Guidance for making assessments on IR35 status. Applies to contractors with UK limited companies working inside or outside the UK.
