IR35 & employment status
Deciding whether someone is employed or self-employed, and what off-payroll working means for the payroll.
19 articles
Contractor vs employee: how the tax differs
Contractors and employees are taxed under different rules. A clear guide to PAYE, National Insurance, dividends and IR35, and what each status costs.
IR35 penalties: what non-compliance costs
IR35 penalties explained: HMRC charges up to 100% of lost tax for deliberate errors, plus 7.75% interest. How reasonable care avoids a penalty.
What is a personal service company (PSC)?
A personal service company (PSC) is a limited company a contractor uses to supply their services. How a PSC works, IR35, the deemed payment and tax.
Off-payroll working rules (IR35) explained
How the off-payroll working rules (IR35) work: who decides status, the small-company exemption, status determination statements, PAYE liability and penalties.
IR35 in the private sector: the rules explained
How IR35 works in the private sector: who must run the rules, the small company exemption, status determination statements and who deducts the tax.
Umbrella company payroll: how it works
How umbrella company payroll works: the assignment rate, deductions, holiday pay, and the PAYE responsibility shift to agencies from 6 April 2026.
Employment status in the UK: employee, worker or self-employed
An explainer on UK employment status: the difference between employee, worker and self-employed, and why tax status and employment rights do not always match.
How to check if a contract is inside or outside IR35
A step-by-step guide to checking IR35 status: contract versus working practices, the CEST tool, the key status factors and how to dispute a decision.
How to assess IR35 status: a guide for end clients
A practical guide to assessing IR35 status: the tests HMRC applies, the status determination statement, reasonable care and what changes on payroll.
What does inside IR35 mean? A plain-English answer
What does inside IR35 mean in plain English: the worker is a deemed employee for tax, so PAYE and National Insurance come off the fee before it is paid.
Outside IR35 meaning: what it is and who pays tax
Outside IR35 meaning explained: when a contractor is self-employed for tax, why the fee is paid gross, and how the small-client exemption shifts responsibility.
Inside IR35 meaning: what it is and who pays
Inside IR35 meaning explained: when a contractor is a deemed employee for tax, who deducts PAYE and National Insurance, and what the label changes in practice.
CEST tool: how to check IR35 status
How to use HMRC's CEST tool to check employment status for tax: what to gather, how to run it, what the result means, and what happens next.
IR35 calculator: how the numbers really work
An IR35 calculator estimates inside-IR35 take-home. See what it computes, the deemed direct payment, the 2026-27 rates applied, and a worked example.
IR35 meaning: off-payroll working explained
IR35 meaning explained clearly: what the off-payroll working rules are, who decides status, and what changes on payroll when a contract is caught.
Inside IR35 explained: tax and payroll
What inside IR35 means: how the deemed employer runs PAYE, the deemed direct payment calculation, employer NI at 15%, statutory pay, and double-tax relief.
What outside IR35 means for contractors
What outside IR35 means, how a contract is judged genuinely self-employed, who decides status, and how a contractor challenges a determination they disagree wit
IR35 rules explained: off-payroll working
A clear guide to the IR35 off-payroll working rules: who they apply to, how status is decided, the size tests, and how deemed employment is taxed.
What is IR35? Off-payroll working rules explained
What IR35 is, who decides status, the small company exemption, and how deemed employment runs through payroll under the off-payroll working rules.