IR35 Update

The IR35 offset and the double taxation problem. The IR35 offset allows HMRC to take into account tax already paid by the contractor and the contractor’s limited company when calculating the liability. ir35update.co.uk/ir35-offset/

The fallout from the Post Office’s £104m IR35 liability has taken a new turn, with contractors potentially owed millions in tax after it emerged that HMRC will not offset tax already paid. ir35update.co.uk/post-office-ir…

What ‘reasonable care’ means under the off-payroll (IR35) rules. ir35update.co.uk/what-reasonabl…

Rupert Lowe’s new Restore Britain party vows to scrap IR35 from day one. ir35update.co.uk/rupert-lowes-n…

Carmichael v National Power plc (1999): Mutuality of obligation in casual employment (new case summary). ir35update.co.uk/carmichael-v-n…

Pimlico Plumbers Ltd v Smith (2018): control and limited substitution (new case summary). ir35update.co.uk/pimlico-plumbe…

IR35 remains the top concern for the UK’s contractor workforce in 2026. IR35 remains the main concern for the UK’s contractor workforce – even more so than tax rises –  according to new data from a leading tax consultancy. ir35update.co.uk/ir35-remains-t…

Post Office to receive over £100m to settle historic IR35 tax bill. The Post Office is set to receive more than £104m in government funding to settle a historic tax bill linked to non-compliance with the off-payroll working rules. ir35update.co.uk/post-office-to…

CEST explained: when HMRC’s IR35 tool works – and when it doesn’t. ir35update.co.uk/cest-explained/