![IR35](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/what-is-the-ir35-offset-for-contractors-82Fmrphs7vFfksE9.png)
IR35
![IR35](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/what-is-the-ir35-offset-for-contractors-82Fmrphs7vFfksE9.png)
![iR35 and off-payroll working rules](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/a-guide-to-ir35-understanding-the-off-payroll-working-rules-cUixFS5L7F01X9sH.png)
A guide to IR35: understanding the off-payroll working rules
Are you eyeing contracting in the UK tech sector via your own limited company? Meet your new priority – IR35.![Microsoft IR35 rethink](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/does-microsoft-s-ir35-rethink-show-the-tide-is-turning-in-it-freelancers-favour-35tuEIsqTfaXPnjp.png)
Does Microsoft’s IR35 rethink show the tide is turning in IT freelancers’ favour?
Hopefully a sign of things to come on off-payroll determinations has been spotted at the UK outpost of the world’s largest software company.![HMRC IR35](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/ir35-and-sole-traders-setting-the-record-straight-on-hmrc-s-disliked-rules-siXK3TOpXueId9wa.png)
IR35 and sole traders: setting the record straight on HMRC’s disliked rules
Freelancers not using a limited company needn’t worry about IR35, but there’s always ‘false self-employment’ to beware.![IR35 traps](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/how-ir35-traps-can-be-avoided-as-a-freelancer-lxTa7kXCLgsAhuxJ.png)
How IR35 traps can be avoided as a freelancer
Five client requests that could see an outside IR35 contract fall inside the rules.![IR35 contract](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/outside-ir35-word-your-contract-to-stop-the-off-payroll-rules-from-applying-6MHFov5muKaQZjRg.png)
Outside IR35: word your contract to stop the off-payroll rules from applying
What to put in writing, and practice day-to-day, to help keep IR35 at bay.![HMRC inside IR35](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/inside-ir35-a-freelancer-s-guide-to-being-caught-by-hmrc-off-payroll-rules-d9xB3K2SR1XAKv8P.png)
Inside IR35: a freelancer’s guide to being caught by HMRC off-payroll rules
What it means if IR35 applies to your freelance assignments, and how to keep it from happening.![IR35 headache](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/is-a-retainer-fee-contract-likely-to-cause-an-ir35-headache-koP7EzcEG6K1Rcet.png)
Is a retainer fee contract likely to cause an IR35 headache?
There are ways to counter the Mutuality a retainer imposes, assuming your client isn’t too risk-averse to explore them.![new IR35 rules](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/how-the-new-ir35-off-payroll-rules-affect-freelancers-c8DuRdc9jgtfmFD5.png)
How the new IR35 off-payroll rules affect freelancers
An overview for the self-employed of April’s revised rules to stop 'disguised employment.'![25% of earnings](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/am-i-a-disguised-employee-if-over-25-of-my-earnings-are-from-one-client-hB2vXTIURda0dcul.png)
Am I a disguised employee if over 25% of my earnings are from one client?
The tests a part-time sole trader needs to take to check if he really is a freelancer.![freelance sales targets](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/freelancers-questions-can-i-control-a-sales-freelancer-with-set-targets-9BUcIS2x0J7iiF0n.png)
Freelancers' Questions: Can I control a sales freelancer with set targets?
'One objective, even six objectives is fine, but the self-employed must be left to their own devices to hit them.'![IR35 question](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/how-will-i-know-if-i-am-caught-by-ir35-5CEpDVO3AN6jhq0B.png)
How will I know if I am caught by IR35?
Explanation of IR35 legislation, introduced in April 2000, which affects anyone who is working via an intermediary.![what is IR35](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/what-is-ir35-DUBNLje2su0I4OUX.png)
What is IR35?
Essentially, IR35 will affect all contractors who do not meet the Inland Revenue's definition of 'self employment'., Those contractors who fall under the IR35 rules will be liable to Schedule E taxation and National Insurance (N.I), following deductions for expenses. Income will be in the form of a 'deemed payment', following these deductions.![Ir35 substitution](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/does-the-right-of-substitution-defeat-ir35-wqC3obtPtZk060vE.png)
Does the right of substitution defeat IR35?
There has been a lot of debate recently over substitution clauses in agency contracts, and whether they do indeed defeat IR35. In this article I will sum up the Revenue's thinking toward the subject, quoting directly from their employment status manuals.![ir35 composite companies](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/do-composite-companies-help-beat-ir35-kYWlgMWkcMwkoCpf.png)
Do composite companies help beat IR35?
Since IR35 was announced various inventive means and schemes have been put forward to circumvent the new legislation. But do they really work?![IR35 personal service](https://api.free-work.com/media/cache/resolve/blog_post_image_medium/ir35-the-obligation-of-personal-service-what-it-is-and-why-it-matters-6XD3Gf8Kbd2zQDOV.png)