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IR35: Intermediaries legislation

The legislation that became commonly known as IR35 was first announced in a budget note in March 1999 and came into force in April 2000. IR35 can now be found in the Income Tax (Earnings and Pensions) Act 2003 – Chapter 8: Application of Provisions to Workers Under Arrangements Made By Intermediaries.

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  • Online articles
  • Useful links
  • Articles and books from the Library

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Featured article

A state of independence
Business and Management, Jul/Aug 2017
Recent legislation has tightened definitions of employment and tax status for self-employed professionals and their prospective employers. This article explores employment trends and looks at IR35 legislation. To request a copy of this article please contact the Library.

Featured book

Employment status: a tax guide
Claritax Books, 2019
This book can help you determine whether someone is employed or self-employed. It includes a chapter on other intermediaries (IR35).
To borrow this book please contact the Library.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Useful links


Off-payroll working in the public sector: reforming the intermediaries legislation
Details the changes to the application of IR35 from 6 April 2017.

Check employment status for tax
Step-by-step guide to help you determine whether you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.

Employment Status Manual
HMRC Manual of direct relevance to IR35, with section ESM3000 onwards covering service companies and other intermediaries.

IR35: find out if it applies
Guidance published by HMRC in June 2014 covering:

  • IR35 intermediaries legislation overview
  • how to work out if IR35 affects you

Personal service companies (HL 160)
Report by the House of Lords Select Committee on Personal Service Companies, published in April 2014. ICAEW gave evidence to the committee. The report discusses:

  • the use of personal service companies, relevant legislation and recent trends
  • the continuing viability of the IR35 legislation
  • HMRC's administration and the effect of recent reforms
  • implications for the lower-paid
  • the public sector.

Other resources

ContractorUK – IR35
Portal for IT contactors. Provides a collection of resources on IR35 including news, guidance, case law analysis and an IR35 calculator.

Contractor Calculator
Collection of resources on IR35 from a website established for contractors and freelancers. The site includes an IR35 tax calculator and a selection of articles on IR35.

Association of Independent Professionals and the Self-Employed (IPSE)
A support organisation for the freelance community.

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