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IR35: A Guide for Contractors and Employers

IR35 – properly known as the Intermediaries Legislation - was implemented by the UK government in 2000 to ensure that contractors pay the same tax and national insurance contributions as an equivalent employee would. There have been numerous changes to the legislation since then and one of the most significant of these comes into play in April 2020, transferring responsibility from contractors to large and medium companies to assess IR35.

Whether you’re a contractor or an employer, read our helpful guides below to find out more about the changes and what you need to do to prepare.