What is IR35?

  • IR35 is a Tax Legislation which changes have now been postponed until April 2021 from 2020, these changes already apply to the public sector.

What is happening in April?

  • From April 2021 it is no longer the contractor’s responsibility to determine if they are in or out of scope.
  • The aim of this change is to make sure all ‘disguised employees’ are paying the correct tax.
  • A disguised employee is a contractor that works via their own Ltd company however they would be deemed an employee because of the way the company treats and interacts with them.

Are you Client or a Contractor?