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What is IR35?

The Inland Revenue set up new rules commonly known as IR35. The rules aim to remove opportunities for the avoidance of tax and Class 1 National Insurance Contributions by the use of intermediaries, such as service companies or partnerships, in circumstances where an individual worker would otherwise be an employee of the client.

Contracts can be submitted to HMRC for an opinion as to whether it thinks they are within the scope of the IR35 rules.


If you decide to send in a contract for this purpose, you will need to make sure that you also send any other relevant information, including a description of the work and how it is carried out, as well as any background information such as other contracts entered into that may be relative to the same issue.