IR35

What you need to know

IR35 is properly known as the Intermediaries legislation and came into force in April 2000 as part of the Finance Act. It set out details of new legislation relating to intermediaries (including personal service companies or other companies or partnerships). Since then, IR35 has been used to determine how an individual working via a personal services company should be taxed. In 2017 IR35 reforms were introduced in the public sector and liability for determining IR35 status moved from the contractor to the party paying the worker- which in most circumstances would be the recruitment agency. The government later announced that they would be extending the IR35 reforms into the private sector for April 2020.

For more information, please visit our IR35 hub.

The REC’s work over the coming months will focus on helping members prepare for implementation, through the following schedule of workshops around the country: 

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