IR35 / Off-Payroll Working

Definition

The UK's IR35 rules (now largely embodied in the off-payroll working rules in Chapter 10 ITEPA 2003) recharacterize intermediary arrangements as deemed employment. For private-sector medium and large clients since April 2021, the client (or fee-payer) is responsible for determining IR35 status.

Examples

• A contractor working through a personal service company at a large UK client is subject to off-payroll working rules.