Contractor Compliance
IR35 Off-Payroll Working Rules for UK Contractors
Inside IR35 vs Outside IR35 status determinations, Key Information Documents (KID), fee-payer responsibilities, and contractor tax impact.
Key Statutory Thresholds & Rules (2025/2026)
Applies to contractor engagements via Personal Service Companies (PSCs). Medium and large private sector clients and all public sector clients determine IR35 status.
HMRC Compliance & Tax Planning Checklist
- Verified against GOV.UK Statutory Tax Guidance and HMRC Finance Act updates.
- Applies to UK tax year: 6 April 2025 – 5 April 2026.
- Self-Assessment deadlines: 31 October (Paper) / 31 January (Online).
Important Notice: HMRC rules change based on your individual ties, physical presence days, and residency history. Always consult a qualified Chartered Tax Adviser (CTA) for personal filings.