Changes to IR35 are approaching (again) – here's what

Changes to IR35 are approaching (again) – here's what designers need to know


March 3, 2021
1:02 pm
Changes to IR35, the tax legislation that looks over off-payroll working, are coming in April 2021 after being delayed by a year as a result of the pandemic.
Named after the press release that announced it back in 1999, IR35 was originally adopted to stem the growing number of “one-man” limited companies providing services to businesses as freelancers – thereby avoiding a considerable amount of tax – while still maintaining a traditional employee-employer relationship.
Being determined as 
outside IR35 legislation means freelancers can continue to pay themselves through their own limited companies. But being 
inside IR35 means the freelancer has essentially been deemed an employee, and should therefore be paid – and taxed – as such.

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