IR35 was introduced in April 2000. Understanding IR35 is vital for anyone who is likely to be operating through their own Limited Company. Boox has the resources to help you understand the IR35 public sector changes and their impact on your business.
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What is IR35?
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IR35 was introduced by HMRC in 2000 as a response to a substantial rise in employees leaving their existing employer and returning as a Limited company contractor the following day, doing the same work in the same way, in the same place.
IR35 is a set of rules to identify “disguised employees” - i.e. workers who would (in HMRC’s eyes) be classed as an employee, if you removed the fact they have a Limited company. These rules have not changed – just who is responsible for making the IR35 decision, and who is responsible if the decision is wrong - for those working in the public sector.
We've produced this guide to help you understand IR35 and its impact on you as a contractor working in the public sector.