[fusion_builder_container type=”flex” hundred_percent=”no” equal_height_columns=”no” menu_anchor=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” background_color=”” background_image=”” background_position=”center center” background_repeat=”no-repeat” fade=”no” background_parallax=”none” parallax_speed=”0.3″ video_mp4=”” video_webm=”” video_ogv=”” video_url=”” video_aspect_ratio=”16:9″ video_loop=”yes” video_mute=”yes” overlay_color=”” video_preview_image=”” border_color=”” border_style=”solid” padding_top=”” padding_bottom=”” padding_left=”” padding_right=””][fusion_builder_row][fusion_builder_column type=”1_1″ layout=”1_1″ background_position=”left top” background_color=”” border_color=”” border_style=”solid” border_position=”all” spacing=”yes” background_image=”” background_repeat=”no-repeat” padding_top=”” padding_right=”” padding_bottom=”” padding_left=”” margin_top=”0px” margin_bottom=”0px” class=”” id=”” animation_type=”” animation_speed=”0.3″ animation_direction=”left” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” center_content=”no” last=”true” min_height=”” hover_type=”none” link=”” border_sizes_top=”” border_sizes_bottom=”” border_sizes_left=”” border_sizes_right=”” first=”true”][fusion_text admin_label=”” awb-switch-editor-focus=”” columns=”” column_min_width=”” column_spacing=”” rule_style=”” rule_size=”” rule_color=”” hue=”” saturation=”” lightness=”” alpha=”” user_select=”” content_alignment_medium=”” content_alignment_small=”” content_alignment=”” disable_idd=”no” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” html_attributes=”W10=” width_medium=”” width_small=”” width=”” min_width_medium=”” min_width_small=”” min_width=”” max_width_medium=”” max_width_small=”” max_width=”” margin_top_medium=”” margin_right_medium=”” margin_bottom_medium=”” margin_left_medium=”” margin_top_small=”” margin_right_small=”” margin_bottom_small=”” margin_left_small=”” margin_top=”” margin_right=”” margin_bottom=”” margin_left=”” fusion_font_family_text_font=”” fusion_font_variant_text_font=”” font_size=”” line_height=”” letter_spacing=”” text_transform=”” text_color=”” render_logics=”” logics=”” animation_type=”” animation_direction=”left” animation_color=”” animation_speed=”0.3″ animation_delay=”0″ animation_offset=””]
For contractors, the rulings on ‘disguised employees’, usually described as IR35, are often confusing, but also something they absolutely need to keep up with.
Accepting a contract with pay determined on the basis that it will be outside IR35 (that is, not classed as if you were an employee) and then finding that you’re now being paid as if you are inside IR35 can change that contract from profitable to a loss maker. And, while the broad strokes of the legislation are now more than two decades old, HMRC has adjusted and updated regulations frequently, partly to better reflect the way ‘disguised employees’ actually work, and partly to ‘patch out’ issues and loopholes as they arise.
With that in mind, this IR35 FAQ is up to date as of July 2026. Particularly if you’re reading this in the 27/28 financial year or later, it may be worth checking that this information is up to date.
[/fusion_text][fusion_faq admin_label=”” filters=”no” number_posts=”-1″ post_status=”” cats_slug=”ir35″ exclude_cats=”” offset=”0″ orderby=”date” order=”ASC” featured_image=”” type=”” inactive_icon=”” active_icon=”” margin_top=”” margin_right=”” margin_bottom=”” margin_left=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” class=”” id=”” boxed_mode=”” border_size=”” border_color=”” hue=”” saturation=”” lightness=”” alpha=”” hover_color=”” background_color=”” divider_line=”” divider_hover_color=”” divider_color=”” padding_top=”” padding_right=”” padding_bottom=”” padding_left=”” title_tag=”h4″ fusion_font_family_title_font=”” fusion_font_variant_title_font=”” title_font_size=”” title_line_height=”” title_letter_spacing=”” title_text_transform=”” title_color=”var(–awb-color8)” icon_size=”” icon_color=”” icon_boxed_mode=”” icon_box_color=”” icon_alignment=”” fusion_font_family_content_font=”” fusion_font_variant_content_font=”” content_font_size=”” content_line_height=”” content_letter_spacing=”” content_text_transform=”” content_color=”var(–awb-color8)” toggle_hover_accent_color=”” toggle_active_accent_color=”” render_logics=”” /][fusion_text admin_label=”” awb-switch-editor-focus=”” columns=”” column_min_width=”” column_spacing=”” rule_style=”” rule_size=”” rule_color=”” hue=”” saturation=”” lightness=”” alpha=”” user_select=”” content_alignment_medium=”” content_alignment_small=”” content_alignment=”” disable_idd=”no” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” html_attributes=”W10=” width_medium=”” width_small=”” width=”” min_width_medium=”” min_width_small=”” min_width=”” max_width_medium=”” max_width_small=”” max_width=”” margin_top_medium=”” margin_right_medium=”” margin_bottom_medium=”” margin_left_medium=”” margin_top_small=”” margin_right_small=”” margin_bottom_small=”” margin_left_small=”” margin_top=”30″ margin_right=”” margin_bottom=”” margin_left=”” fusion_font_family_text_font=”” fusion_font_variant_text_font=”” font_size=”” line_height=”” letter_spacing=”” text_transform=”” text_color=”” render_logics=”” logics=”” animation_type=”” animation_direction=”left” animation_color=”” animation_speed=”0.3″ animation_delay=”0″ animation_offset=””]
If you have any other questions or you’re not sure where a prospective contract would fall on the core tests, we recommend talking to experts so that you can make more informed decisions. Please get in touch and we’ll be happy to help.
[/fusion_text][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container]
