IR35

IR35 is a UK tax legislation that determines whether a contractor is a genuine self-employed individual or a disguised employee for tax purposes, affecting their tax and National Insurance contributions.

Why it’s in the news: It is in the news now due to a significant decline in the usage of HMRC's tool for checking compliance with the IR35 rules.

Latest on IR35

• Use of HMRC's taxing IR35 status tool drops 71% in two years

Connections

2 entities linked to IR35 across the news graph.