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Active Practice Updates – Understanding IR35
A brief guide to the tax implications of IR35.
IR35 is the shorthand name for tax rules concerning the provision of personal services through intermediaries.
These rules came into effect on 6 April 2000, but they were signiicantly amended from 6 April 2017 for contracts involving public sector bodies.
There are now two different applications of IR35 – for the private sector, and for the public sector. HMRC also refers to circumstances which may fall within IR35 as “off-payroll working”.
The Revenue is currently consulting on how to change the way IR35 is applied in the private sector, to align with the public sector rules.
These changes are likely to take effect from 6 April 2019, but that commencement date is not certain.
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