IR35 Glossary: Your Guide to Key Contracting Terms

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HMRC CEST Tool

A tool for determining IR35 status.

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HMRC IR35 Investigations

Audits to determine a contractor's IR35 compliance.

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HMRC IR35 Reform

Changes to IR35 rules affecting private and public sectors.

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HMRC Penalty Regime

A framework for penalties on tax non-compliance.

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Income Tax Personal Allowance

The amount of income tax-free in a tax year.

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Indemnity

A contractual agreement to cover losses.

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Inside IR35

A contract that falls under IR35 rules.

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Intermediaries Legislation

Another term for IR35 rules.

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IR35

IR35 is UK tax legislation designed to assess whether a contractor is genuinely self-employed or a disguised employee.

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IR35 Compliance

Adhering to IR35 rules to avoid penalties.

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