The IR35 legislation was introduced nearly 20 years ago. The aim of the legislation is to combat tax avoidance by individuals operating through a Personal Service Company (PSC), where for all intents and purposes they would be an employee of the client if the intermediary was not used.
The reform to this legislation within the private sector comes into effect on 6th April 2021. Download our guide to IR35 which will bring you up to speed on everything you need to know about the changes.