IR35 Guides
In-depth coverage of IR35 case law, status tests, and practical guidance for UK contractors.
What is IR35? The Complete 2026 Guide
A comprehensive guide to IR35 - what it is, who it affects, the key status tests, and what changed in April 2026.
1 June 2026
Inside vs Outside IR35: The Real Financial Difference
How much does IR35 actually cost you? We break down the tax difference at various day rates using 2026/27 figures.
2 June 2026
IR35 Status Tests Explained: Control, Substitution, MOO
A plain-English guide to the three primary IR35 tests - and the secondary factors that are increasingly decisive after PGMOL.
3 June 2026
HMRC CEST Tool - Why It's Not Enough
CEST ignores key legal tests, applies outdated MOO logic, and gives binary answers with no reasoning. Here's what it misses.
4 June 2026
The April 2026 IR35 Threshold Changes Explained
On 6 April 2026, approximately 14,000 businesses were reclassified as small. What this means for contractors working with those clients.
5 June 2026
What Is a Status Determination Statement?
What a legally compliant SDS must contain, who is responsible for issuing it, and what happens if no valid SDS is issued.
6 June 2026
IR35 for IT Contractors: The Complete Guide
How IR35 applies specifically to software developers, architects, analysts, and other IT professionals. Common risks and how to address them.
7 June 2026
PGMOL v HMRC 2024: What the Supreme Court Ruling Means
The Supreme Court clarified how MOO operates and confirmed the importance of BOOA. What it means for IR35 assessments in 2026.
8 June 2026