Contract Articles

Can inside-IR35 contractors work through a limited company in 2022?

Changes to off-payroll working rules (also known as IR35) came into effect in the private sector in April 2021. These rules mean that private sector clients judge a contractor’s IR35 status, rather than the contractor themselves.

Following a period of ‘light touch’ enforcement during the pandemic, HMRC is expected to enforce the new rules more rigorously in 2022. In the coming months, many companies may be revisiting contractor policies and IR35 judgements.