IR35 and off-payroll working in plain English
Independent IR35 guides and news for contractors, clients and recruiters.
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What is IR35?
Overview of the IR35 legislation, why it was implemented in April 2000 and what happens if you are caught.
What are the off-payroll working rules?
The post-2017 public sector and 2021 private sector rules, which generally make clients responsible for IR35 status decisions where Chapter 10 applies.
Inside vs outside IR35
These terms are used in different ways – a clear explanation of what they mean in practice.
How IR35 status is assessed
The key employment status factors include control, mutuality of obligation, substitution and the wider circumstances of the engagement.
IR35 case law
Explore the key IR35 and employment status decisions that have shaped how the rules are applied.
IR35 Status Checker
Answer a series of questions about an engagement to see whether it is more likely to fall inside or outside IR35.
IR35 calculator
Compare take-home pay for an outside IR35 limited company engagement with an umbrella company role commonly described as ‘inside IR35’.
IR35 insurance explained
Can cover professional representation during an HMRC IR35 enquiry and, depending on the policy, certain tax liabilities.
IR35 Update | Independent guides and news
We focus solely on IR35 and the off-payroll rules, providing clear, practical guidance for contractors, clients and agencies.
Core IR35 guides – all updated for 2026
IR35 fundamentals
- What is IR35? (Chapter 8 rules)
- Off-payroll working rules for the public and private sectors
- What do inside and outside IR35 mean in practice?
- The IR35 regime timeline from 1999 to 2026
- Does IR35 apply to sole traders?
- IR35 case law – important past cases
- IR35 tribunal process explained
- Does IR35 apply to overseas contracts?
- Are umbrella company employees caught by IR35?
- What is a personal service company?
Status tests
- IR35 employment status tests explained
- What is the right of substitution?
- Mutuality of obligation
- How much control does the client have?
- Financial risk and employment status
- Statement of Work contracts and IR35
- IR35 contract clauses – examples and wording to check
- Part and parcel and integration
- Business on your own account
- Does contract duration affect IR35 status?
- HMRC’s CEST employment status tool
Process, compliance and protection
- What happens in an IR35 investigation?
- Is there a link between IR35 and the MSC legislation?
- What is an IR35 accountant?
- Guide to IR35 contract review service providers
- The IR35 offset + the double taxation issue
- Small company exemption from the Chapter 10 rules
- Off-payroll help for clients and recruitment agencies
- Status Determination Statements and client responsibilities
- What happens if you disagree with an SDS decision?
- What does ‘reasonable care’ mean?
- Confirmation of Arrangements (CoA) letters
- What is the difference between inside IR35 and umbrella roles?
- What is a commercial IR35 audit?
- IR35 insurance and what it covers
IR35 news
New right-to-work rules raise questions over contractor substitution clauses
New right-to-work rules taking effect on 1 October 2026 could affect some contractor substitution arrangements. While they do not alter IR35 or the off-payroll working rules, the changes could have…
Read moreConservatives pledge to replace IR35 with new system
The Conservatives have strengthened their position on IR35, pledging to replace the current regime with a new system if the party returns to government. In his first major speech as…
Read moreForeign Office changes 42 IR35 decisions amid HMRC review
The Foreign Office changed the IR35 status of 42 contractor engagements during 2025-26, according to its latest annual report. The Foreign, Commonwealth and Development Office reassessed 50 engagements during the…
Read moreTreasury again rules out further IR35 review after MPs’ questions
The Treasury has again declined to provide any fresh assessment of the economic impact of the off-payroll working rules after an MP asked how the reforms were affecting specific industry…
Read moreBusinesses identify IR35 as top reform priority in government questionnaire
The results of a recent government questionnaire asking businesses which rules and regulations were holding them back found that IR35 was the most frequently cited measure that requires reform The…
Read moreHMRC won’t appeal PGMOL case after decade of litigation
HMRC has confirmed that it will not appeal the latest First-tier Tribunal decision in the long-running PGMOL employment status case. The decision brings more than ten years of litigation over…
Read moreIR35 Shield FOI data shows CEST usage down 71% in two years
New figures obtained through a Freedom of Information request suggest businesses are continuing to move away from HMRC’s Check Employment Status for Tax (CEST) tool when assessing IR35 status. The…
Read more63% of contractors reject inside IR35 roles as hiring friction worsens
Almost two-thirds of contractors have turned down work because it was deemed inside IR35, according to new research from IPSE and Qdos. The survey of 505 contractors found that 63%…
Read morePGMOL status case: Tribunal rules referees are not employees
After more than ten years of legal proceedings, the First-tier Tribunal has today ruled that National Group football referees are not employees for tax purposes. The decision brings this phase…
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