FAQs

All items: IR35

What is IR35?
Which individuals does an organisation need to assess under the IR35 rules?
What can an organisation do if the CEST tool gives an undetermined result for an IR35 assessment?
Is employing contractors on fixed-term contracts a solution for ensuring compliance with the IR35 rules?
What are the potential consequences if an organisation fails to use reasonable care when applying the IR35 rules?
Which organisations are responsible for applying the IR35 rules from 6 April 2021?
Under the IR35 rules, does an organisation have to provide a status determination statement to all the contractors it engages?
When should an organisation carry out a status assessment for a contractor under the IR35 rules?

About this category

Frequently asked questions and answers on IR35.