These rules were first proposed in the 1999 Budget news release numbered IR35. They have since become commonly referred to as "IR35".

The purpose of the new rules is to remove opportunities for the avoidance of tax and Class 1 National Insurance Contributions (NICs) by the use of intermediaries, such as service companies or partnerships, in circumstances where an individual worker would otherwise be an employee of the client or the income would be income from an office held by the worker.

Under IR35 contractors are restricted in the provisions they can make for expenses (maximum 5%) and the ability to use dividends as a form of tax efficient personal income (95% of income is subject to PAYE-NI-Employer NI).

Kingston UK will assess your employment status to ensure you do not fall inside the IR35 regulations. Simply fill out one of our Status Questionnaire forms and we will contact you within 4 working hours.