The complex world of tax legislation can seem daunting, but at BSS, we aim to simplify it for you. One term you might come across as a contractor is 'IR35', or 'off-payroll working rules'.

These rules ensure that workers, who would have been employees if they were directly hired by a client, pay roughly the same Income Tax and National Insurance contributions as employees.

Unpacking IR35 Rules

The off-payroll working rules, known as IR35, come into play when a contractor provides their services through an intermediary like a personal service company, a partnership, or an individual to a client. The client, also known as the engager, hirer, or end client, is the organisation receiving the services of the contractor.

The purpose of these rules is to create parity in the tax system, ensuring that contractors working like employees, but through their own limited company, pay approximately the same Income Tax and National Insurance contributions as directly employed counterparts.

It's important for contractors to understand and navigate these rules effectively. Misunderstanding or misuse of IR35 can lead to significant tax liabilities and penalties.

IR35 applies when services are provided through an intermediary
It ensures contractors pay comparable taxes to regular employees
Clients receiving services are also part of these rules
Understanding IR35 helps avoid unnecessary tax liabilities
We're here to help you adapt to these rules seamlessly
3d tax document

Navigate Tax Rules with Confidence

Navigating tax rules like IR35 doesn't have to be overwhelming. With BSS, you'll have the guidance you need to understand these rules and work within them confidently.

We're committed to helping you work smarter, not harder.

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