IR35 & Off-Payroll Working for Employees

Clear, practical advice on IR35 and the Off-Payroll Working Rules for businesses.
/
/
/
IR35 & Off-Payroll Working for Employees

Our employment lawyers advise contractors and individuals on IR35 and off-payroll working rules, helping you understand your status, your rights and how the rules affect your income.

If you are working through an intermediary, it is important to understand whether your engagement is likely to fall inside or outside IR35.

We advise on how status is assessed in practice, including the key factors that determine whether you are treated as employed for tax purposes. This helps you understand your position and the potential impact on your income.

If you have received a Status Determination Statement (SDS) that you disagree with, there may scope to challenge it.

We advise on reviewing SDS decisions, identifying weaknesses in the reasoning and can support you through any disagreement process with an end client.

IR35 status depends not only on written terms but also on how the relationship operates in practice.

We review contracts and working arrangements to identify whether they support your intended status and highlight any areas of risk.

This can help you better understand your position and, where possible, strengthen it going forward.

IR35 issues can arise at different stages of an engagement, including when roles change or come to an end.

We provide practical advice on managing disputes and navigating discussions with end clients or agencies.

IR35 compliance often depends on the decisions made by HR, procurement and hiring managers at the point of engagement.

We provide practical training and tailored support to help internal teams understand the off-payroll rules, identify risk factors and follow the right processes when engaging contractors.

This helps businesses apply a more consistent approach and reduce the risk of issues arising from informal or inconsistent decision-making.

Key contact

Darren-Smith
Darren Smith
Partner

What our clients say about us

I want you to know that I have been so pleased to work with you on this. Despite me working with IR35 for many years in has been amazing to gain your insight and knowledge on this legislation and the reform. Your knowledge, advice and general 'chat throughs' have been so great for me. You are second to none on this and I couldn't thank you enough.

Insights

Get valuable insights from our articles.

Employee Non-Compete Agreement Document Being Handed Over for Signature in a Corporate Office
The Government has announced plans to reform non-compete clauses in employment contracts. Whilst there are no details, the direction is…
Employment tribunal documents, note pad and glasses.
A recent Employment Tribunal decision has provided a useful reminder of the limits of philosophical belief protection under the Equality…

Meet our experts

Dedicated professionals ready to assist you.

Darren-Smith
Partner
Hannah King PNG
Legal Director
Tom-Hyatt-PNG
Senior Solicitor
Maryam Nackvi PNG
Solicitor
mellisa v2
Solicitor

Frequently Asked Questions

Find answers to your most pressing questions about our services and processes.

IR35 is a tax regime designed to prevent individuals from avoiding employment taxes by providing services through an intermediary, commonly a personal service company, where the underlying relationship is more akin to employment.

The off-payroll working rules require medium and large businesses to assess the status of contractors and determine whether IR35 applies. If it does, the business may be responsible for deducting tax and National Insurance.

In most cases, the end user (the business receiving the services) is responsible for making the status determination and issuing a Status Determination Statement.

Risks include liability for unpaid tax and National Insurance, penalties from HMRC and potential disputes with contractors.