Research and reports
Support and guides on the off-payroll working rules for contractors
IR35 – or the off-payroll working rules – will be applied differently from 6 April 2021, impacting the working lives of contractors across the country. Here, we've pulled together some of our IR35 support guides to help you understand how it could impact you, and what you need to do to prepare.
What is IR35 and why does it exist?
Find out what the April 2021 changes include, and use our checklist to find out whether you're IR35-compliant.
Read our guide to IR35 rules and IR35 changes 2021.
If your contract falls 'inside IR35' the government sees you as an employee for tax purposes.
Read our article to find out if you fall inside or outside IR35.
Many contractors will provide their services through a personal service company.
Read the definition and understand why this matters in the context of IR35.
Read more about personal service companies.
Mutuality of obligation can help you understand whether you fall inside or outside of IR35.
Get the basics, and understand why it's been a controversial topic.
Find out what mutuality of obligation is here.
Working through an umbrella company can be simpler than setting up your own limited company, as it deals with admin.
Find out how they work, and what the advantages and disadvantages are.
This article from March 2020 reported on the government's announcement that off-payroll changes would be delayed until 6 April 2021.
Read our story about IR35 being delayed until April 2021.
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