Owen Daniels IR35
26th December 2023

The Complete Guide to IR35

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IR35 - What does it mean? What are your obligations? What does it mean commercially and how does it impact your workforce?

In government terms, IR35 (‘the off payroll working rules’, or “Inland Revenue 35”) ensure that workers, who would have been an employee if providing the services directly to the client, pay broadly the same Income Tax and National Insurance contributions as employees.

In simpler terms it’s a test of tax. If a worker operates through an intermediary considered a ‘personal service vehicle’, most commonly a Limited Company, then an IR35 status must be determined.

This matters as you may be responsible for determining the status, and liable for any incorrect taxation that may occur due to your determination or noncompliance.

For more information, download our IR35 guide below.

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