IR35 and the Off-Payroll Working Rules
Introduction to IR35 For many years, the government and HMRC were concerned that people were using limited companies in order to unjustly reduce their tax liabilities where ‘normal’ employees were not able to. Legislation was therefore introduced, around 20 years ago when Gordon Brown was the Chancellor, so that the directors of (personal service) limited companies had to decide if the work that they performed for their customers was essentially that of an employee and employ