IR35

UK tax.

IR35 is the informal name for the UK tax rules designed to combat the avoidance of tax and national insurance contributions by nominally independent contractors deemed to be effectively employees.

Additional Income Tax and National Insurance is payable, as if the contractor had been employed directly by the end-client.

The original IR35 rules were subsequently incorporated into the Income Tax (Earnings and Pensions) Act 2003.

See also

• Contractor
• Employee
• Gig economy
• Income Tax
• National insurance contributions
• Tax avoidance