IR35 is tax legislation for intermediaries, aka off-payroll workers. It differentiates genuine B2B service providers, aka limited company contractors, from disguised employees who avoid paying taxes and NICs (National Insurance Contributions) despite operating as typical employees. If you are operating inside the IR35, employers need to deduct taxes and NIC payments through the PAYE. Alternatively, limited companies and contractors working outside the IR35 rule are held responsible for their taxes and dividends.Note that the new reform of 2021 hands over the responsibility of determining employment status to intermediaries operating outside the public sector. Our contractor accountants understand the nuances of the IR35 rule and shall guide you accordingly.