IR35 support

Confused about IR35?

IR35 – or the off-payroll working rules – will be applied differently from 6 April 2021, impacting the working lives of contractors across the country. Here, we’ve pulled together some of our IR35 support guides to help you understand how it could impact you, and what you need to do to prepare.

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What is IR35? A guide for the self-employed

What is IR35 and why does it exist?

Find out what the April 2021 changes include, and use our checklist to find out whether you’re IR35-compliant.

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What does being inside IR35 mean? A guide for the self-employed

If your contract falls ‘inside IR35’ the government sees you as an employee for tax purposes.

Read our article to find out if you fall inside or outside IR35.

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What is a ‘personal service company’?

Many contractors will provide their services through a personal service company.

Read the definition and understand why this matters in the context of IR35.

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What is mutuality of obligation (MOO)?

Mutuality of obligation can help you understand whether you fall inside or outside of IR35.

Get the basics, and understand why it’s been a controversial topic.

Find out what mutuality of obligation is here.

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What is an umbrella company?

Working through an umbrella company can be simpler than setting up your own limited company, as it deals with admin.

Find out how they work, and what the advantages and disadvantages are.

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IR35 delayed by 12 months

This article from March 2020 reported on the government’s announcement that off-payroll changes would be delayed until 6 April 2021.

Read our story about IR35 being delayed until April 2021.