Introduction IR35 was introduced in April 2000 as the Intermediaries Legislation to tackle the problem the HMRC had with what they term “disguised employee”. What is a “Disguised Employee”? A “Disguised Employee” is an employee who works as a self-employed...
IR35
HMRC taxing Contractors deemed as Employees (IR35)
IR35 in the Public Sector How could this affect your business? Introduction IR35 is a piece of legislation that allows HMRC to collect additional payment where a contractor is an employee in all but name. If a contractor is operating through an...