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IR35 Information

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Does IR35 apply to small companies? IR35 small company exemption explained

IR35 can still apply when you are providing services to a small company. However, the IR35 small company exemption changes…

Written by Natalia Dunn

Last updated September 16, 2026

What is Mutuality of Obligation (MOO)?

If you are navigating IR35, you will often come across the term Mutuality of Obligation (MOO). It is one of…

Written by Caunce O'Hara

Last updated June 23, 2026

IR35 and sole traders: Do the rules apply?

IR35 legislation can be a cause of uncertainty across the contracting landscape, particularly for individuals operating as sole traders. While the legislation is primarily aimed at those…

Written by Natalia Dunn

Last updated April 20, 2026

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IR35 Resources

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A contractor’s guide to HMRC IR35 investigations

IR35 has been a part of the contracting landscape since 2000, however, HMRC’s approach to enforcing the legislation has changed…

Written by Natalia Dunn

Last updated March 25, 2026

IR35 Timeline

The IR35 timeline of events from when it began in 1999 to present.

Written by Natalia Dunn

Last updated February 17, 2026

What is IR35?

Regardless of the industry you operate in, if you are a contractor or freelancer working under a limited company, IR35 legislation could affect you. To avoid tax and National Insurance liabilities and…

Written by Natalia Dunn

Last updated January 28, 2026