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 Fee-Payer The party responsible for tax deductions under IR35. Learn More Fixed-Term Contract A contract with a predefined duration. Learn More Flat Rate VAT Scheme A simplified VAT scheme for small businesses. Learn More Freelancer A self-employed professional offering services. Learn More 1
