What is IR35? IR35 Explained
Who do the IR35 reforms apply to?
The off-payroll legislation was implemented in the UK in April 2021, and applies to all medium and large companies. Under the legislation, these companies are required to assess the employment status of their workers and determine their tax liability. However, if a worker provides services to a small company, the original rules from April 2000 still apply.
More detail
The IR35 reform legislation, formerly the off-payroll legislation, introduced in the public sector in 2017 and extended to the private sector in April 2021, applies to all medium and large private sector companies in the UK. Companies are now responsible for assessing the status of their contractors and paying the relevant taxes.
The original legislation introduced in 2000 still applies to contractors working for small businesses, who remain responsible for assessing their status and paying taxes.
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