IR35

New and updated

• Type:

  Employment law guide

  Pay As You Earn

  Updated to include information on Welsh income tax rates for 2025/26. 

• 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?

• Type:

  FAQs

  Which organisations are responsible for applying the IR35 rules from 6 April 2021?

• 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:

  How to

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

  Updated to note that the Government has reversed its decision to repeal the IR35 reforms.