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

Contractual Clauses

Provisions in a contract that define the working relationship.

Learn More

Control

The level of oversight a client has over a contractor's work.

Learn More

Corporation Tax

A tax on company profits.

Learn More

Deemed Employment

A classification for contractors treated as employees for tax purposes.

Learn More

Deemed Salary

Earnings taxed as employment income under IR35.

Learn More

Disguised Employee

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

Learn More

Dividend Allowance

A tax-free threshold for dividend income.

Learn More

Dividend Tax

Tax on income distributed to company shareholders.

Learn More

Double Taxation Relief

A mechanism to prevent paying tax in two countries.

Learn More

Employment Intermediaries Reporting

A reporting obligation for agencies supplying workers.

Learn More