What is IR35?

IR35 is the UK legislation to prevent “disguised employment” tax avoidance. Introduced in 1999,
it’s set to change on 6th April 2021.

“Disguised employment” involves contractors who are effectively employees but avoid paying
income tax like employees by operating through an intermediary, like a personal services
company (PSC), which allows them to take advantage of the lower rate of income tax for
corporates.

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