IR35 legislation has proved open to much interpretation, and many people who thought they were not affected have been charged back taxes or been taken to court and lost.
Find out what IR35 means for the bodies and organisations below
Potentially, everyone who uses an intermediary like a personal service company, claims they are self-employed, or runs a family or "husband and wife" company could be affected by IR35.
Although the source legislation does state what sort of "engagements" or contracts qualify for IR35, in practice when tested in court there are ambiguities. Click here to see our Court Case summaries.
The main organisations affected by IR35 are listed below; click on them for further explanations:
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