From 5th April 2021, all temporary workers active in the UK will need to be assessed under the new IR35 legislation. This determines whether they are ‘employed’ or ‘self-employed’. 

The IR35 was created to prevent limited company contractors reaping the same benefits as permanent company employees, while at the same time enjoying the tax and national insurance saving opportunities that apply for a limited company.

IR35 is mainly concerning workers who are self-employed like our freelancers, or act as a sole trader.