Blog

By Simon Poole
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June 10, 2025
Introduction: Understanding IR35 in Simple Terms IR35, officially known as the 'Intermediaries Legislation', is one of the most significant pieces of UK tax legislation affecting self-employed contractors and freelancers. Introduced in 2000, its primary aim is to tackle tax avoidance by identifying cases where workers provide services through an intermediary (typically a limited or personal service company) but operate in a way that closely resembles employment. This guide explains IR35 in plain English: what it is, why it exists, how it works, who decides your status, and what you can do to stay compliant.