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From 6th April 2017, the organisation paying the contractor’s limited company will be liable for establishing the contractor’s IR35 status. This could be the recruitment agency or, for contractors engaged directly, the end client or bank partner. Contractors trading through their own limited liability company will also no longer receive the 5% tax free allowance, meaning that even more of their earnings will now be subject to employment taxes. Therefore, we have put together some guidelines for both our customers and contractors to assist you with the implementation of IR35 on 6th April 2017.

Customer guidelines

Contractor guidelines


​If you would like further information regarding the implementation of IR35, please join our IR35 in the UK Public Sector LinkedIn group for the latest news and updates or feel free to contact your consultant.