IR35

Private Sector Consultation on IR35 Closes

The IR35 rules, introduced in 2000, are aimed at reducing tax avoidance by contractors who provide their services via personal service companies. In broad terms, these rules seek to establish whether those classed as self-employed should actually be deemed to be employees for the purposes of paying tax. HMRC has been concerned for some time that many personal service companies who should be applying the IR35 rules do not.