IR35 Guide - A.K.A. Disguised Employment

Intermediaries Legislation, known as IR35, was introduced in april 2000. It was intended to:

• Stop employees setting up their own company just so they can take advantage of drawing dividends rather than salary, paying less tax and national insurance. This is called disguised employment.
• Collect more tax from agency workers.

Theses pages run through the IR35 basics, summarise your contract review options and should help form your own IR35 status opinion if you wish.