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Who does IR35 apply to?

Why is it important to understand your IR35 status?

Determining whether you fall inside IR35 or outside IR35 can be tricky. It looks at various factors, including whether you have the right to substitute, how much financial risk you take and who controls when, where and how the services are performed.

HMRC rolled out an online tool in March 2017 to help determine whether IR35 applies to a particular assignment. You can use this yourself, although it is still a good idea to approach an adviser to look in-depth at how you interact with the client and to review any contract(s) in place.

Our video helps to explain who IR35 applies to and why it's important to know if it applies to you.

Need help understanding your IR35 status?
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