What is IR35?

Make sure you’re IR35 compliant


What is IR35? Simply, it’s a piece of legislation designed to combat workers who fraudulently claim to be contractors for tax benefits. If you’re a contractor, you will need to make sure that you are compliant. Unfortunately the rules are very complex, which can make this confusing.

You might think it would be easy to distinguish between a contractor and employee, but HMRC don’t see it as that black and white, and there’s a variety of questions you should ask to gauge your true status. It’s important to remember that there is no definitive ‘rule’ to IR35 and if you can convincingly justify your reasons you won’t be placed on Payroll as an employee.

This guide goes through all the individual nuances that will be assessed to determine whether or not you are compliant with the law. Learn about the substitution test, what equipment you should be using and how much involvement you should have with your employer’s corporate business.

What will you learn?

  • What is IR35 and what is the law?
  • Whether IR35 applies to you
  • How to carry out business entity test & compliance checks
  • What you can do to become compliant


  • What is IR35 and why is it so important?
  • Am I an employee or a contractor?
  • Considering your position
  • IR35 in the Public Sector
  • Business entity test & compliance checks
  • How Crunch can help
  • FAQ
What is IR35?by Calum Morrison Download

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About the Author

Calum Morrison Crunch Technical Writer

Calum recently came to rest in Brighton having spent the last few years travelling around the world. A qualified and experienced financial journalist with an MA in literature from a Paris University, Calum is charged with turning our accountants’ expert knowledge into prose that even the most innumerate business owner can understand.