What is IR35?
IR35 is a tax legislation aimed at cracking down on 'disguised employment'. First introduced in April 2000, IR35 has been gaining significant traction with reforms first introduced to the public sector in April 2017, and in April 2020, it's being rolled out into the private sector.
These reforms have been introduced by HMRC as they estimate the cost of non-compliance to the existing rules could reach £1.2 billion per year by 2022/23. Previously the responsibility of determining status has been with the individual worker, but it's now the responsibility of the 'fee-payer' or client you deal with. Having said that, you are still liable for the amount of tax & NI you pay, and could risk paying back taxes owed if you are found to be non-compliant.