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IR35 Update @ir35update

Independent IR35 guides and news for contractors, clients and recruiters.

Joined February 2026
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PGMOL status case: Tribunal rules referees are not employees. The decision brings the long-running PGMOL employment status case to a close. While not an IR35 case, the decision is highly relevant to IR35 status assessments. ir35update.co.uk/pgmol-statu…
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What happens if you disagree with your client's Status Determination Statement (SDS)? ir35update.co.uk/client-led-…
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New joint and several liability rules go live next week and mean that recruitment agencies and, in some cases, end clients can be held liable if an umbrella company fails to account for employment taxes correctly. ir35update.co.uk/joint-and-s…
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The IR35 offset and the double taxation problem. The IR35 offset allows HMRC to take into account tax already paid by the contractor and the contractor’s limited company when calculating the liability. ir35update.co.uk/ir35-offset…

The IR35 offset and the problem with double taxation

IR35 offset rules came into force on 6 April 2024 to reduce double taxation. How the rules work in practice and what they mean for contractors and clients.

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The fallout from the Post Office’s £104m IR35 liability has taken a new turn, with contractors potentially owed millions in tax after it emerged that HMRC will not offset tax already paid. ir35update.co.uk/post-office…

Post Office IR35 fallout deepens after offset not applied to £104m tax liability

HMRC will not apply an IR35 offset to the Post Office’s £104m tax bill, raising the prospect of contractor refund claims. What it means in practice.

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What ‘reasonable care’ means under the off-payroll (IR35) rules. ir35update.co.uk/what-reason…

What ‘reasonable care’ means under the off-payroll (IR35) rules | IR35 Update

A plain-English guide to reasonable care under IR35. What HMRC expects from organisations, how to make SDS decisions, and where clients go wrong.

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Rupert Lowe’s new Restore Britain party vows to scrap IR35 from day one. ir35update.co.uk/rupert-lowe…

Rupert Lowe's new Restore Britain party vows to scrap IR35 from day one

Rupert Lowe's Restore Britain says it will scrap IR35 on day one, calling it 'daylight robbery'. How does the pledge compare to other political parties?

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Carmichael v National Power plc (1999): Mutuality of obligation in casual employment (new case summary). ir35update.co.uk/carmichael-…
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Pimlico Plumbers Ltd v Smith (2018): control and limited substitution (new case summary). ir35update.co.uk/pimlico-plu…

Pimlico Plumbers Ltd v Smith (2018): control and limited substitution

The Supreme Court decision confirmed that restricted substitution and contractual control can create a 'worker 'status despite self-employed factors.

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IR35 remains the top concern for the UK’s contractor workforce in 2026. IR35 remains the main concern for the UK’s contractor workforce – even more so than tax rises –  according to new data from a leading tax consultancy. ir35update.co.uk/ir35-remain…

IR35 remains the top concern for UK's contractor workforce in 2026

IR35 remains the main concern for the UK's contractor workforce - even more so than tax rises -  according to new data from a leading tax consultancy.

ir35update.co.uk
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Post Office to receive over £100m to settle historic IR35 tax bill. The Post Office is set to receive more than £104m in government funding to settle a historic tax bill linked to non-compliance with the off-payroll working rules. ir35update.co.uk/post-office…

Post Office to receive over £100m to settle historic IR35 tax bill | IR35 Update

Government documents confirm the Post Office faces a £104m IR35 tax bill, with the Department for Business and Trade stepping in to cover the liability.

ir35update.co.uk
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CEST explained: when HMRC’s IR35 tool works – and when it doesn’t. ir35update.co.uk/cest-explai…
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