IR35 is a piece of tax legislation that was designed to combat tax avoidance by workers supplying their services to clients via an intermediary, such as a limited company, but who would be an employee if the limited company was not used. This is referred to as “disguised employment”.

The off-payroll working (IR35) reform was introduced into the Public sector in April 2017.

The Private sector consultation was issued in March 2019, confirmed in the Draft Finance Bill in July, with the changes scheduled to be made in the Private sector by April 2021. There will also be amendments to be made to the Public Sector at the same time.