A Refresher on the IR35 Rules for Contractors

6th October 2012


In March 1999, the then Chancellor announced anti-avoidance measures to target the avoidance of tax and national insurance contributions (NIC) by individuals providing their services through an intermediary, such as a personal service company (PSC) or partnership. PSCs tend to be the main focus in this area, so this Briefing will concentrate on companies rather than partnerships. The proposals were announced in a press release and the rules have become widely known as ‘IR35’ simply because that was the number of the press release.