For more detailed information and advice, visit our IR35 hub
IR35 new legislation hits in April 2021.
Inland Revenue 35 - to give the law its full name - is changing and the new rules could affect how much tax you pay. The legislation isn’t new - IR35 has been around since 2000 - but it’s back on the government’s agenda after it planned to create a “fair and sustainable” tax system.
IR35 sets out the rules known as the "intermediaries" or "disguised employment" legislation and currently applies to someone who provides services through their own company, which is often called a personal services company (PSC).
It tests whether money paid to that PSC should be treated as corporate income or employment income. Changes in April 2017 will affect who is responsible for assessing and deducting tax.
If you’re unsure whether the changes affect you, Randstad has answers to the most important questions.
