Contractors
What is IR35 and does it apply to me?
IR35 is the common name for off-payroll working rules. It applies where a contractor works through an intermediary but would be treated like an employee if engaged directly.
Last reviewed: 2 June 2026
Status is contract-specific
IR35 is assessed on the real working arrangement, not just the written contract. Control, substitution, mutuality of obligation, financial risk, equipment, and integration all matter.
Who decides
For many public sector and medium or large private sector clients, the client is responsible for determining status. If the private sector client is small, the contractor company may remain responsible.