What is IR35?

The Intermediaries Legislation, or IR35 as it is more commonly known, is the single most important tax law affecting you as a freelance contractor.

The aim of IR35 is to prevent an individual, who would ordinarily be viewed as an employee, from offering their services through a limited company in order to avoid paying Income Tax and National Insurance Contributions.

 

For more information on IR35 and the upcoming changes to the private sector, take a look at our IR35 hub.