General legal information about contract terms in the UK, not legal advice.
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IR35 (off-payroll working)

IR35, or the off-payroll working rules, are tax rules that apply where a contractor works through their own company but would be an employee if engaged directly. Medium and large clients must decide the contractor's status.

Prepared by a retired English qualified solicitor (LLB, LLM) · reviewed · applies across the UK unless stated · how we draft

In more detail

The rules look at the reality of the working relationship, not just the contract's wording.

In Scotland

The IR35 rules are UK-wide and apply in Scotland in the same way.

Put it into a contract

Be Contract Wise provides very powerful, carefully prepared tools to draft and review simple or complex contracts under the law of England and Wales or Scots law, explaining every clause in plain English.

England & Wales appScotland app

Reviewed 2026-09-24. General legal information, not legal advice.