What Is IR35 Legislation? The IR35 rules, introduced by HMRC, aim to distinguish between genuine self-employment and disguised employment, affecting how contractors are taxed. This legislation is pivotal in determining whether you’re classified as working inside...
HMRC’s IR35 Small Business Exemption Explained Under the off payroll working IR35 legislation, which was introduced in April 2021 to the private sector, there is an exemption for ‘small company’ clients. If a business qualifies for the small company exemption,...