Legal Issues

IR35

IR35 is the commonly used name for a tax law that applies to an individual providing services through an intermediary, for example a company. In recruitment this typically applies to supplied contractors and interims.


This law has been in place since year 2000. The government imposed new rules for contractors working in the public sector in April 2017 making agencies and hirers liable for compliance. Linked to this was the creation by HMRC of a controversial online tool designed to clarify tax status under the rules.

The area of contractor tax under IR35 and the public sector rules uses employment status rules to assess whether or not the tax applies. Understanding employment status is a core element of all the services we provide and we have advised hundreds of agencies and thousands of contractors since 2000 on this tax law. Accordingly we are ideally placed to work as your IR35 advice partner.

  • Advice – understanding how IR35 tax could affect your business
  • Contracts – suitable for non IR35 arrangements
  • Training - how it works, for in house teams or for your contractors
  • Contract review – relevant to both private and public sector arrangements

Our track record in this area

  • 1st legal adviser assisting contractors, since 1999 (before IR35 even enacted!)
  • 1st IR35 friendly contract for agencies to use with contractors, still good today.
  • 1st win in an HMRC challenge – see Lime IT case. Principles established remain in place.
  • Widely used IR35 and other limited company contract terms.


For more information please call us on 01273236236 or email info@lawspeed.com