IR35 and Exemptions
5 FAQs
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Off-payroll only affects engagements where the client is a tax resident in the UK or if the worker completes the work in the UK.
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The IR35 legislation does not apply to sole traders because they provide their services directly to clients and do not use a Personal Service Company (PSC) or any other intermediary.
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Small companies are not impacted by the IR35 changes implemented in April 2021. However, some companies anticipating growth may proactively assess their contractors before they become obligated to do so.
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Under the off-payroll legislation, some businesses are exempt from the private sector IR35 rules introduced in April 2021.
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