Easy Guide to IR35 for Contractors

Download the easy guide to IR35 for contractors

This guide is a great starting point to understanding the IR35 legislation.

IR35 is a complex tax legislation that can be daunting to new contractors. We have created this guide to lay the Chapter 8 rules out plain and simple.

Chapter 8, Part 2 of ITEPA 2003 applies to limited company contractors working for a small company in the private sector. For anyone else, Chapter 10 (the off-payroll working rules) will be more relevant.  However, the principles of Chapter 8 still apply in terms of the status tests used and how they're applied. 

• What is IR35?
• What are the IR35 status tests?
• What your IR35 status means in practice
• What you can do to protect your business