Ir35
Glossary
IR35
IR35 is the UK's off-payroll working rules — a set of tax rules that treat a contractor working through their own intermediary (typically a personal service company) as an employee for tax purposes if the underlying relationship looks like employment.
When a contract falls "inside IR35", the fee for the contractor's work is taxed almost as if they were on payroll: PAYE and NI come off. Determining IR35 status is the responsibility of the end client for medium and large businesses (since April 2021); the contractor is responsible if the end client is a small business as defined by Companies Act criteria. HMRC's CEST tool gives an indicative status, although it's not binding in court.
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