For updates affecting this Division please see Part E0 Updates
E4.1001A IR35—overview
Broadly, the IR35 rules (known as the intermediaries rules and, from 6 April 2021, in the legislation as 'Workers' services provided through intermediaries to small clients') target those who would have been employees of their clients had there been no intermediary (such as a personal service company) between the individual and the client. According to HMRC's guidance, 'the off-payroll working rules are in place to make sure that where an individual would've been an employee if they were providing their services directly, they pay broadly the same tax and NIC as an employee'1. Each contract is considered separately to assess whether it falls into IR35. For the background to the introduction of IR35, see E4.1025A.
Interaction between Off Payroll Working rules and IR35 rules
The terms 'IR35' and 'off payroll working' are non-statutory definitions. However if distinguishing between these terms, it is necessary to establish the type of client to whom the worker provides their services. The commentary
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