Threads / Off-payroll Working (IR35) Rules / Intermediaries Legislation (IR35): discussion document
Consultation Outcome Published 17 Jul 2015 HM Revenue & Customs ↗ View on GOV.UK

Intermediaries Legislation (IR35): discussion document

To explore options to make the intermediaries legislation more effective.

Opened 17 Jul 2015
Closed 30 Sep 2015
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This document sets out a framework for discussions between HMRC and stakeholders to explore options to make the intermediaries legislation – commonly known as IR35 – more effective in protecting the Exchequer.