ARTICLE · 10 MAY 2024

IR35 3 Years On

Price Bailey

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In recent years, freelance work has been subject to significant regulatory change, raising concerns for both the freelancers themselves, and hiring businesses.

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Off payroll working rules for the private sector (IR35) – recent data suggests it is excluding many from the labour market.

In recent years, freelance work has been subject to significant regulatory change, raising concerns for both the freelancers themselves, and hiring businesses.

The off payroll working rules (commonly referred to as IR35) potentially apply to individuals who provide services to clients through an intermediary; generally, a wholly owned “personal service” company. However, if it is determined that the commercial reality is individuals are effectively “employees in disguise” but benefiting from the tax advantages of being contractually self-employed, then the rules will apply to set aside this advantage and tax them as if they were employees.

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