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IR35, what's the deal?

An in-depth look

If you carry out contract work or employ people in contract jobs, you might be affected by IR35 rules – rules that are due to change in 2020.

IR35: An In-Depth Look

The history of IR35

IR35 legislation first came into force in 2000. (In case you’re wondering, the ‘IR’ in the name comes from the old Inland Revenue.) But the original IR35 legislation was heavily criticised, made life difficult for genuine small businesses, and proved tricky to enforce.

It was later replaced with off-payroll tax legislation (still commonly known as IR35), introduced to the public sector in April 2017. The reformed rules meant that public sector organisations were responsible for assessing the employment status of their contractors. 

In the article below we look at what IR35 is, how the rules are changing for the private sector and the impact it could have on your business. 

IR35 - An In-Depth Look
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IR35 - An In-Depth Look

Everything you need to know about IR35 and the upcoming changes to the law. 

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IR35 - The Numbers

The legislation around IR35 has changed over the years but in that time it has resulted in...


estimated recoup in Tax and NIC Contributions in 1999


actually recouped from 2002-2008


PSCs currently contracting in the UK

£1.3 billion
£1.3 billion

estimated recoup a year by 2023












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