Guide to IR35 and off-payroll working

Many businesses rely on specialist contractors for flexibility and skills. That remains a sound approach, but the tax position needs care.

 

The UK’s IR35 and off-payroll working rules govern when a contractor should be taxed like an employee. Getting this right protects cashflow, avoids interest and penalties, and builds confidence with contractors and agencies.

 

We have put together a guide that explains, in plain terms, how the rules apply in the 2025/26 tax year, what changed in April 2025, when those changes actually bite, and how to set up simple, durable processes. It’s written for owner-managers and finance teams who want a practical reference they can use throughout the year.

 

We can help

For more information on the rules surrounding IR35 and off-payroll working, please get in touch.

 

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