IR35 In the Private Sector

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This guide will detail the recent changes made to IR35 by HMRC in the Public Sector, proposed changes to the Private Sector and explain exactly what IR35 is and outline the rules relating to the IR35 legislation and how they may affect you.

  • Understanding IR35 and its implications
  • How does IR35 affect you?
  • Determining your employment status
  • Distinction between Public and Private sector clients
  • Top 10 Tips to addressing the implications of IR35
  • IR35 FAQs
  • Recent IR35 Developments
  • Brookson's IR35 review service
  • Brookson's Tax Promise
  • IR35 Jargon Busters
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What Is IR35?

IR35 is the industry name for a specific part of the Finance Act 2000. It aims to prevent people avoiding tax by working as self-employed contractors through an intermediary limited company, while performing the same function as regular employees.

The legislation says that these kinds of contractors are in fact ‘disguised employees’ and should be subject to the same Income Tax and National Insurance Contributions (NICs) as regular employees.

In other words, the legislation ensures that if the relationship between the worker and the client would have been one of employment if it wasn’t for the intermediary, the worker pays tax and NICs roughly equivalent to an employee.