IR35
IR35 extends beyond mere taxation—it pertains to compliance considerations affecting contractors, workers, clients, and agencies. If there is uncertainty regarding the employment status of your contractor or yourself, The Infinity Group offers expert IR35 assessments and comprehensive support to facilitate understanding and navigation of IR35 regulations with assurance and clarity.
What is IR35 (Off-Payroll Working Rules)?
IR35 is an HMRC tax regulation that determines whether a worker is providing services through their own limited company or via another intermediary. However, it would otherwise be classified as an employee if that intermediary did not exist.
Consider IR35 as a criterion for identifying disguised employment; this pertains to situations where a worker is compensated as self-employed—often through a limited company or intermediary—to evade the payment of Income Tax and National Insurance contributions that an employee would typically be liable for.
- Inside IR35 – HMRC considers the worker as an employee for tax purposes, requiring them to pay Income Tax and National Insurance in the same manner as an employee.
- Outside IR35 – HMRC recognises the worker as genuinely self-employed, with corresponding flexibility and responsibilities.
Why IR35 Compliance Matters
Failing to comply with IR35 rules can expose your business to serious risks — from unexpected tax bills to HMRC investigations. Our IR35 compliance services are designed to safeguard your operations, protect your workforce, and give you peace of mind.
We protect you from:
- HMRC audits and IR35 investigations
- Misclassified worker status
- Unexpected tax liabilities
- Legal and reputational damage
With comprehensive IR35 documentation and contract reviews, we help make your business fully audit-ready and defensible.
How HMRC Determines IR35 Status
When assessing IR35 status, HMRC looks beyond the written contract and considers the actual working practices. Key factors include:
- Right of Substitution – Whether the worker is allowed to delegate the work to someone else.
- Mutuality of Obligations (MOO) – Whether the client must provide work and the worker must accept it.’
- Control – How much the client dictates how, when, and where the work is done.
No single factor determines IR35 status — HMRC assesses the complete picture. For more details, see our IR35 guides or refer to HMRC’s official guidance.
IR35 Status Determination
An IR35 status check decides whether a contractor should be treated as self-employed or as an employee under the off-payroll working rules.
If IR35 status is not determined correctly, it can lead to penalties, backdated taxes, and compliance checks from HMRC — even if the misclassification was unintentional
Who needs our IR35 compliance service:
You should consider verifying IR35 status if you are:
- A contractor operating through your own limited company (PSC)
- A consultancy supplying workers or subcontractors
- A public sector client (any size) hiring contractors
- A medium or large private sector client hiring contractors
- A small private sector client hiring contractors
- A recruitment agency placing off-payroll workers into client roles
Our Services in Checking IR35
We offer a complete range of IR35 compliance services, customised to meet the needs of contractors, consultants, and businesses:
IR35 Contract Reviews
Detailed examination of contracts, working practices, and contractor–client relationships to ensure full compliance with HMRC’s IR35 requirements.
Status Determination Statements (SDS)
For medium and large businesses, we prepare legally sound SDS reports that align with employment status tests and include robust supporting evidence.
Consultant IR35 Risk Reviews
Specialist IR35 assessments for consultants, providing a personalised compliance breakdown and a clear tax liability forecast.
Continued IR35 Verification
Regular IR35 reassessments on a contract-by-contract basis to confirm continued compliance, updating documentation to reflect any changes in working practices or contractual terms.
HMRC IR35 Check Assistance
Comprehensive support in responding to HMRC compliance check letters, including drafting responses, compiling evidence, and representing your position with confidence.
Why Businesses Trust The Infinity Group
With years of industry experience and a strong track record in IR35 consultancy, we’ve helped hundreds of UK businesses and contractors stay fully compliant.
- Qualified Recognised IR35 and off-payroll experts
- Support for contractors, agencies, consultancies, and clients
- Quick response to urgent HMRC checks
- Transparent pricing with full aftercare
Get Your IR35 Check Booked Today
Don’t leave your IR35 compliance to chance. Whether you need a one-off review or complete IR35 compliance management, we’re ready to help.
You can call 0203 283 7633 or fill out our contact form to get started today.
Get In Touch
If you have any questions about contracting with Infinity, contact our team, who will talk you through the setup process, answer any questions you may have or arrange an appointment to discuss our services further.