IR35 Glossary: Your Guide to Key Contracting Terms

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Deemed Employment

A classification for contractors treated as employees for tax purposes.

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Deemed Salary

Earnings taxed as employment income under IR35.

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Disguised Employee

A contractor operating under employment-like conditions but avoiding employee taxes.

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Dividend Allowance

A tax-free threshold for dividend income.

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Dividend Tax

Tax on income distributed to company shareholders.

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Double Taxation Relief

A mechanism to prevent paying tax in two countries.

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