IR35

New and updated

• Type:

  Employment law guide

  IR35

  From 6 April 2026, recruitment agencies (or the end client if no agency is involved) will become jointly liable for any unpaid PAYE and NICs if an umbrella company fails to operate payroll correctly. For HR teams, this means moving from passive reliance on umbrella companies to active enforcement through strict vetting and regular audits.

• Type:

  How to

  How to comply with the IR35 rules on off-payroll working

  Updated to reflect increases to the thresholds for determining which organisations are covered by IR35, from 6 April 2025.

• Type:

  FAQs

  Which organisations are responsible for applying the IR35 rules?

  Updated to reflect that changes to how small businesses are defined, from 6 April 2025, mean that some organisations will no longer be responsible for applying the IR35 rules.

• Type:

  FAQs

  Under the IR35 rules, does an organisation have to provide a status determination statement to all the contractors it engages?

• Type:

  FAQs

  When should an organisation carry out a status assessment for a contractor under the IR35 rules?

• Type:

  FAQs

  What is IR35?

• Type:

  FAQs

  Which individuals does an organisation need to assess under the IR35 rules?

• Type:

  FAQs

  What can an organisation do if the CEST tool gives an undetermined result for an IR35 assessment?

• Type:

  FAQs

  Is employing contractors on fixed-term contracts a solution for ensuring compliance with the IR35 rules?

• Type:

  FAQs

  What are the potential consequences if an organisation fails to use reasonable care when applying the IR35 rules?