Self-employed (IR35)

Also known as "off-payroll working"

What is IR35/off payroll working?

HM Revenue and Customers advises that the off-payroll working rules make sure that a worker (sometimes known as a contractor) pays broadly the same Income Tax and National Insurance as an employee would.

The rules apply if the worker who provides services to a client through their own intermediary would have been an employee if they were providing their services directly to that client.

Glasgow Life policy and guidance


Additional support for managers

In this guide