IR35 AccountantsIR35, explained properly
The off-payroll rules as they stand in 2026/27, written from the legislation and the case law. Reviewed and dated, so you know what you are reading is current.
IR35 and Off-Payroll Working in 2026/27: The Complete Guide
A full explanation of IR35 and off-payroll working for 2026/27: what the rules test, the tax gap between inside and outside, who determines status after April 2026, and the myths that mislead contractors.
The April 2026 Small-Company Threshold Shift Explained
The small-company thresholds that decide who runs IR35 determinations rose on 6 April 2026. This guide covers the new £15m and £7.5m tests, the timing rules, and what contractors regaining responsibility need to do.
Umbrella Companies and the 2026 Joint and Several Liability Regime
The joint and several liability rules that took effect on 6 April 2026 make agencies and end clients answerable for umbrella payroll failures. What the regime covers, who pays, and how to check your own payslip.
The IR35 Status Tests: Control, Substitution and Mutuality in Depth
A detailed walk through the employment status tests that decide IR35: substitution, mutuality of obligation after PGMOL, control, and the wider in-business factors the tribunals now weigh.
CEST and Status Determination Statements: The Practical Guide
A working guide to HMRC’s CEST tool and Status Determination Statements: inputs, the undetermined gap, reasonable care, the 45-day disagreement process, and the evidence that wins disputes.
HMRC IR35 Enquiries and Compliance Checks: Defence Guide
A defence-focused guide to HMRC IR35 enquiries: triggers, information notices, the 4, 6 and 20 year assessment windows, penalty bands, settlement versus tribunal, and the April 2024 PAYE offset rules.
Contracting Outside IR35: Building a Defensible Position
An outside IR35 determination is only as strong as the evidence behind it. This guide covers the clauses, working practices and business indicators that make a position defensible.
Inside IR35: Making the Best of a Deemed Employment
Being inside IR35 does not have to mean accepting the worst outcome. This guide works through the real cost at a sample day rate and the levers that claw some of it back.
IR35 by Sector: Where Status Risk Concentrates
IR35 does not land evenly. This guide walks through the sectors where status risk concentrates, from IT and healthcare to broadcasting and defence, and explains what drives determinations in each.
The PSC Lifecycle: Setup, Dormancy and Closure Around IR35
A personal service company has a lifecycle: incorporation, trading, sometimes dormancy, and eventually closure. Each stage carries IR35 and tax decisions that are cheaper to get right than to fix.