https://uktech.org/section/ir35/ The tax rule that defined a generation of contractors — rulings, reviews and revolts. en-gb Fri, 24 Jul 2026 00:00:00 +0000 newsdesk@uktech.org (UKTECH newsdesk) newsdesk@uktech.org https://uktech.org/a/cest-use-collapses-as-firms-seek-more-certain-ir35-assessments.html https://uktech.org/a/cest-use-collapses-as-firms-seek-more-certain-ir35-assessments.html Fri, 19 Jun 2026 09:00:00 +0000 UKTECH Newsdesk IR35 Use of HMRC’s employment status tool fell by 71 per cent in two years, according to Freedom of Information data, as clients moved towards alternative IR35… https://uktech.org/a/post-office-s-104-million-ir35-bill-exposes-the-cost-of-misclassification.html https://uktech.org/a/post-office-s-104-million-ir35-bill-exposes-the-cost-of-misclassification.html Wed, 04 Feb 2026 09:00:00 +0000 UKTECH Newsdesk IR35 The government proposed paying £104.44 million directly to HMRC to settle the Post Office’s historic off payroll tax liability, creating a stark warning… https://uktech.org/a/outside-ir35-shortage-tops-contractor-fears-for-2026.html https://uktech.org/a/outside-ir35-shortage-tops-contractor-fears-for-2026.html Thu, 29 Jan 2026 09:00:00 +0000 UKTECH Newsdesk IR35 A survey of more than 600 independent professionals found that scarce outside IR35 work had become the biggest perceived threat to contractor businesses… https://uktech.org/a/hmrc-revises-cest-as-ir35-status-checks-face-renewed-scrutiny.html https://uktech.org/a/hmrc-revises-cest-as-ir35-status-checks-face-renewed-scrutiny.html Thu, 08 May 2025 09:00:00 +0000 UKTECH Newsdesk IR35 HMRC has updated its employment status tool for the first time in more than four years, but contractors and tax specialists say the changes improve… https://uktech.org/a/agencies-to-answer-for-umbrella-paye-from-april-2026-as-employment-rights-bill-reaches-committee.html https://uktech.org/a/agencies-to-answer-for-umbrella-paye-from-april-2026-as-employment-rights-bill-reaches-committee.html Tue, 26 Nov 2024 09:00:00 +0000 UKTECH Newsdesk IR35 The Budget shifted the tax risk of umbrella working onto recruitment agencies; days later, MPs began building the rights regime to match. https://uktech.org/a/supreme-court-referee-ruling-redraws-the-mutuality-and-control-tests-behind-ir35.html https://uktech.org/a/supreme-court-referee-ruling-redraws-the-mutuality-and-control-tests-behind-ir35.html Mon, 16 Sep 2024 09:00:00 +0000 UKTECH Newsdesk IR35 The unanimous PGMOL judgment confirmed that the two tests contractors most often rely on to prove self-employment can be cleared far more easily than the… https://uktech.org/a/ridiculous-nonsense-of-ir35-slammed-in-parliament.html https://uktech.org/a/ridiculous-nonsense-of-ir35-slammed-in-parliament.html Fri, 20 Dec 2002 17:18:00 +0000 Richard Powell IR35 Mark Prisk, the Shadow Financial Secretary, called IR35 a "ridiculous nonsense" and accused MPs of regarding it with too little importance in a recent… https://uktech.org/a/freelancer-lime-it-wins-ir35-battle.html https://uktech.org/a/freelancer-lime-it-wins-ir35-battle.html Fri, 18 Oct 2002 11:52:00 +0000 Richard Powell IR35 IT freelancer Lisa Fernley's company, Lime-IT, has won its long-running battle against the Inland Revenue following a judgment by the Special… https://uktech.org/a/we-re-watching-you-revenue-tells-composite-companies.html https://uktech.org/a/we-re-watching-you-revenue-tells-composite-companies.html Mon, 19 Aug 2002 17:03:00 +0000 Richard Powell IR35 The Inland Revenue's latest tax bulletin has issued a warning to composite companies, set up to remove the threat of IR35 for contractors. https://uktech.org/a/mps-bid-to-make-ir35-training-costs-tax-deductible-fails.html https://uktech.org/a/mps-bid-to-make-ir35-training-costs-tax-deductible-fails.html Tue, 16 Jul 2002 17:59:00 +0000 Richard Powell IR35 A cross-party bid by MPs including John Bercow to make IR35 contractors' training costs tax deductible has been rejected by the Government. https://uktech.org/a/parcelforce-employees-urged-to-quit-and-come-back-self-employed.html https://uktech.org/a/parcelforce-employees-urged-to-quit-and-come-back-self-employed.html Mon, 15 Jul 2002 18:29:00 +0000 Richard Powell IR35 Drivers who wish to continue working for the loss-making delivery company, Parcelforce Worldwide, are being asked to leave the company on Friday… https://uktech.org/a/no-guarantees-on-ir35-friendly-contracts-with-agents.html https://uktech.org/a/no-guarantees-on-ir35-friendly-contracts-with-agents.html Thu, 25 Apr 2002 14:48:00 +0000 Richard Powell IR35 Contractors who work through agents can expect no guarantees their contracts will pass IR35, according to a survey conducted by UKTECH. https://uktech.org/a/conservatives-cast-doubt-over-ir35-repeal-pledge.html https://uktech.org/a/conservatives-cast-doubt-over-ir35-repeal-pledge.html Tue, 23 Apr 2002 15:37:00 +0000 Richard Powell IR35 Iain Duncan Smith , the leader of the Conservatives, has told UKTECH that the Conservative party no longer has a specific policy on IR35, although it… https://uktech.org/a/what-price-a-budget-day-nic-hike-to-contractors.html https://uktech.org/a/what-price-a-budget-day-nic-hike-to-contractors.html Tue, 16 Apr 2002 12:20:00 +0000 Richard Powell IR35 National Insurance is the likeliest target for tax increases on Budget day, most likely by raising both the contributions rate and the ceiling. https://uktech.org/a/bcc-red-tape-audit-invites-contractors-regulation-gripes.html https://uktech.org/a/bcc-red-tape-audit-invites-contractors-regulation-gripes.html Thu, 28 Mar 2002 10:15:00 +0000 Richard Powell IR35 The British Chambers of Commerce has invited contractor businesses to submit their regulatory grievances to a 'Red Tape Audit' that already flags IR35. https://uktech.org/a/bit-part-1930s-actress-could-play-major-role-in-contractors-fate.html https://uktech.org/a/bit-part-1930s-actress-could-play-major-role-in-contractors-fate.html Mon, 25 Mar 2002 10:54:00 +0000 Richard Powell IR35 Lillian Braithwaite, a bit-part actress from the 1930s, could yet play a pivotal role in the case for contractors to be seen as being in business on their… https://uktech.org/a/revenue-ir35-contractors-employee-style-tax-perks.html https://uktech.org/a/revenue-ir35-contractors-employee-style-tax-perks.html Fri, 15 Mar 2002 17:17:00 +0000 Richard Powell IR35 The Inland Revenue will grant contractors caught by IR35 the same tax-free mileage allowances and other concessions enjoyed by employees from 6 April. https://uktech.org/a/what-the-revenue-has-learnt-from-ir35.html https://uktech.org/a/what-the-revenue-has-learnt-from-ir35.html Fri, 08 Mar 2002 17:07:00 +0000 Richard Powell IR35 In the final part of our interview series with the IR35 chief, John Hinton, we ask what lessons the Revenue has taken away with it after three years of… https://uktech.org/a/size-and-competition-nothing-to-do-with-ir35-says-revenue.html https://uktech.org/a/size-and-competition-nothing-to-do-with-ir35-says-revenue.html Thu, 07 Mar 2002 16:53:00 +0000 Richard Powell IR35 UKTECH's fourth interview subject with IR35 chief, John Hinton, concentrates on the Revenue's justification for targeting small companies with IR35… https://uktech.org/a/putting-a-price-on-the-uncertainty-of-ir35.html https://uktech.org/a/putting-a-price-on-the-uncertainty-of-ir35.html Wed, 06 Mar 2002 15:58:00 +0000 Richard Powell IR35 In the third part of our interview series with the Revenue's IR35 chief, John Hinton, at IR HQ in Somerset House - our reporter Richard Powell asks about… https://uktech.org/a/revenue-ir35-chief-no-plans-to-change-legislation.html https://uktech.org/a/revenue-ir35-chief-no-plans-to-change-legislation.html Mon, 04 Mar 2002 14:43:00 +0000 Richard Powell IR35 In an exclusive interview, the Revenue's IR35 chief John Hinton says there are no plans to change the legislation, likening its targeting to a 'duck test'. https://uktech.org/a/pcg-warns-ir35-harm-institute-of-directors-seminar.html https://uktech.org/a/pcg-warns-ir35-harm-institute-of-directors-seminar.html Mon, 11 Feb 2002 14:05:00 +0000 Richard Powell IR35 The Professional Contractors Group told a recruitment-industry panel at the Institute of Directors that IR35 is damaging the UK's flexible workforce. https://uktech.org/a/ir35-faq-update-computation-and-penalties-on-p35s.html https://uktech.org/a/ir35-faq-update-computation-and-penalties-on-p35s.html Fri, 08 Feb 2002 09:39:00 +0000 Richard Powell IR35 The Inland Revenue's IR35 Frequently Asked Questions page has been updated with a question and answer regarding computation and penalties arising from the… https://uktech.org/a/pcg-appeal-day-2-don-t-let-this-get-to-ecj-plender-asks-court.html https://uktech.org/a/pcg-appeal-day-2-don-t-let-this-get-to-ecj-plender-asks-court.html Wed, 05 Dec 2001 19:14:00 +0000 Richard Powell IR35 On the second day of the PCG's legal appeal, Mr Gerald Barling QC finished his address to the court and the Revenue's Dr Richard Plender took over. https://uktech.org/a/overturn-refer-or-confirm-the-ir35-appeal-according-to-redston.html https://uktech.org/a/overturn-refer-or-confirm-the-ir35-appeal-according-to-redston.html Mon, 03 Dec 2001 18:29:00 +0000 Richard Powell IR35 Anne Redston, tax guru and author of the book 'IR35: Personal Service Companies,' believes the imminent legal appeal over IR35 could go one of the… https://uktech.org/a/bcc-urges-government-to-scrap-ir35-and-define-self-employed.html https://uktech.org/a/bcc-urges-government-to-scrap-ir35-and-define-self-employed.html Thu, 22 Nov 2001 12:20:00 +0000 Richard Powell IR35 A report by the British Chambers of Commerce (BCC) has urged the Government to repeal IR35 and work with business to define who is and who is not… https://uktech.org/a/battersby-case-was-like-david-and-goliath-says-redston.html https://uktech.org/a/battersby-case-was-like-david-and-goliath-says-redston.html Wed, 14 Nov 2001 18:23:00 +0000 Richard Powell IR35 Anne Redston, tax expert and author of the book, 'IR35: Personal Service Companies', told delegates at an IR35 breakfast seminar in London she was… https://uktech.org/a/no-change-over-ir35-s-five-per-cent-rule.html https://uktech.org/a/no-change-over-ir35-s-five-per-cent-rule.html Wed, 14 Nov 2001 17:09:00 +0000 Richard Powell IR35 Dawn Primarolo, Paymaster General, has said in Parliament there will be no change to IR35's five per cent rule. https://uktech.org/a/iniquity-of-ir35-s-tax-burden-discussed-in-westminster.html https://uktech.org/a/iniquity-of-ir35-s-tax-burden-discussed-in-westminster.html Fri, 09 Nov 2001 10:59:00 +0000 Richard Powell IR35 A recent MPs' debate on the subject of 'Small businesses and regulatory burden' has highlighted to the Government how excessive regulation and IR35 is… https://uktech.org/a/revenue-wins-first-ir35-case-before-special-commissioners.html https://uktech.org/a/revenue-wins-first-ir35-case-before-special-commissioners.html Mon, 05 Nov 2001 13:42:00 +0000 Richard Powell IR35 An IT contractor has lost his appeal against a Revenue decision that his contract came under IR35. https://uktech.org/a/revenue-publishes-updated-ir35-deemed-payment-guide.html https://uktech.org/a/revenue-publishes-updated-ir35-deemed-payment-guide.html Tue, 23 Oct 2001 12:09:00 +0000 Richard Powell IR35 The Inland Revenue has published an updated version of its Supplying Services: How to calculate the deemed payment leaflet. https://uktech.org/a/revenue-expands-ir35-faq-nic-refunds-agency-status.html https://uktech.org/a/revenue-expands-ir35-faq-nic-refunds-agency-status.html Mon, 17 Sep 2001 16:21:00 +0000 Richard Powell IR35 The Inland Revenue has expanded its IR35 FAQs, covering NIC repayments, SSP and SMP, whether an agent counts as a client, and 'IR35-proof' contracts. https://uktech.org/a/australia-waters-down-personal-services-income-tax.html https://uktech.org/a/australia-waters-down-personal-services-income-tax.html Tue, 04 Sep 2001 17:12:00 +0000 Richard Powell IR35 An Australian Federal Parliament ruling has forced a rewrite of the Alienation of Personal Services Income Bill, easing its impact on contractors. https://uktech.org/a/ciot-says-tax-code-complexity-risks-serious-malfunctions.html https://uktech.org/a/ciot-says-tax-code-complexity-risks-serious-malfunctions.html Wed, 08 Aug 2001 11:26:00 +0000 Richard Powell IR35 The Chartered Institute of Taxation (CIOT) has issued its representations paper for the Budget 2002. https://uktech.org/a/tax-institute-rushed-consultation-ir35-complex-costly.html https://uktech.org/a/tax-institute-rushed-consultation-ir35-complex-costly.html Wed, 01 Aug 2001 16:51:00 +0000 Richard Powell IR35 The Chartered Institute of Taxation says shortcuts in consulting on IR35 and other rules produced complex law that wasted time and money. https://uktech.org/a/revenue-contract-opinion-wont-trigger-ir35-review.html https://uktech.org/a/revenue-contract-opinion-wont-trigger-ir35-review.html Tue, 31 Jul 2001 16:35:00 +0000 Richard Powell IR35 The Inland Revenue's updated FAQ says seeking its opinion on a contract will not by itself prompt an IR35 investigation of a personal service company. https://uktech.org/a/primarolo-says-ir35-guidance-rephrased-after-ruling.html https://uktech.org/a/primarolo-says-ir35-guidance-rephrased-after-ruling.html Tue, 17 Jul 2001 20:06:00 +0000 Richard Powell IR35 Paymaster General Dawn Primarolo says IR35 guidance has been rephrased in line with the judicial review, but insists the legislation is not uncertain. https://uktech.org/a/employee-or-not-the-answer-is-becoming-no-less-elusive.html https://uktech.org/a/employee-or-not-the-answer-is-becoming-no-less-elusive.html Fri, 01 Jun 2001 13:31:00 +0000 Richard Powell IR35 A decision by an employment tribunal which originally found a construction worker to be a self-employed contractor when he took his client to court for… https://uktech.org/a/contractor-wins-landmark-court-case.html https://uktech.org/a/contractor-wins-landmark-court-case.html Wed, 18 Apr 2001 18:08:00 +0000 Richard Powell IR35 A court case has found in favour of a contractor challenging his client, Hewlett Packard, to provide him with the same protection from unfair dismissal as… https://uktech.org/a/inland-revenue-responds-to-ir35-judgement.html https://uktech.org/a/inland-revenue-responds-to-ir35-judgement.html Tue, 03 Apr 2001 12:24:00 +0000 Richard Powell IR35 Shortly after the finale of the judicial review an Inland Revenue spokesman in Somerset House told UKTECH: "The Government is glad the court has confirmed… https://uktech.org/a/the-real-life-gordon-as-defined-by-the-inland-revenue.html https://uktech.org/a/the-real-life-gordon-as-defined-by-the-inland-revenue.html Sun, 25 Mar 2001 13:17:00 +0000 Richard Powell IR35 'Gordon' is, famously, the name given to an imaginary contractor in the Revenue's guidance notes who suffers the unfortunate fate of being well and truly… https://uktech.org/a/judge-puts-eight-key-questions-to-both-sides-in-ir35-review.html https://uktech.org/a/judge-puts-eight-key-questions-to-both-sides-in-ir35-review.html Mon, 19 Mar 2001 15:25:00 +0000 Richard Powell IR35 As the IR35 judicial review resumed, Mr Justice Burton put eight questions to the Inland Revenue and the PCG on the tax's impact on small service… https://uktech.org/a/jr-2-judge-sympathetic-only-to-uncertainty-over-ir35.html https://uktech.org/a/jr-2-judge-sympathetic-only-to-uncertainty-over-ir35.html Tue, 13 Mar 2001 19:26:00 +0000 Richard Powell IR35 At the start of the afternoon session of PCG’s first day in the judicial review, its QC Gerald Barling, ran through the issues underlying the uncertainty… https://uktech.org/a/jr-1-i-may-be-convinced-says-judge.html https://uktech.org/a/jr-1-i-may-be-convinced-says-judge.html Tue, 13 Mar 2001 15:02:00 +0000 Richard Powell IR35 The judicial review of the case presented by the PCG to the High Court regarding the illegality of IR35 began this morning (Tuesday March 13) when Mr… https://uktech.org/a/pcg-ready-for-judicial-review-challenge-to-ir35.html https://uktech.org/a/pcg-ready-for-judicial-review-challenge-to-ir35.html Sat, 10 Mar 2001 13:41:00 +0000 Richard Powell IR35 The Professional Contractors Group says it is fully prepared for next week's High Court judicial review, arguing IR35 breaches European law on three… https://uktech.org/a/the-muddy-waters-when-a-contractor-becomes-an-employee.html https://uktech.org/a/the-muddy-waters-when-a-contractor-becomes-an-employee.html Sat, 03 Mar 2001 11:49:00 +0000 Richard Powell IR35 In the past contractors have neither sought nor wanted to be treated as 'employees' of their client - and clients have not wanted them 'on the books'. https://uktech.org/a/conservatives-will-repeal-ir35.html https://uktech.org/a/conservatives-will-repeal-ir35.html Thu, 15 Feb 2001 10:59:00 +0000 Richard Powell IR35 Today the Conservative Party announced that it will repeal the damaging and short-sighted IR35 legislation which has caused mayhem in the IT sector and… https://uktech.org/a/contractor-ir35-attack-spectator-cover-story.html https://uktech.org/a/contractor-ir35-attack-spectator-cover-story.html Fri, 12 Jan 2001 17:38:00 +0000 Richard Powell IR35 IT contractor Andrew Duncan's Spectator cover article 'Why I no longer love Tony' attacks IR35, with contractors mailing copies to their MPs. https://uktech.org/a/increase-in-contractors-rates-predicted.html https://uktech.org/a/increase-in-contractors-rates-predicted.html Mon, 08 Jan 2001 13:18:00 +0000 Richard Powell IR35 Corporate finance specialists, Capital Strategies, has predicted that IR35 could have five serious impacts on IT contractors.