IR35 Guidelines and work manual

The off-payroll working rules that are commonly known as IR35 – were introduced in the year 2000 with the intention of ensuring that individuals who work as employees pay broadly the same level of income tax and National Insurance Contributions (NICs) as employees, regardless of the structure they work through.

The current proposed changes mean that from April 2020 the responsibility to assess IR35 will fall upon the large and medium-sized companies, not the contractor. We have prepared a manual with straightforward guidance and a table to assist the assessment.