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IR35
A United Kingdom’s anti-avoidance tax legislation and applies to those working ‘off payroll’.
The IR35 is the United Kingdom’s anti-avoidance tax legislation and applies to those working ‘off payroll’. The label IR35 actually came from the press release that announced the legislation in 1999. The purpose of the IR35 is to determine whether someone is actually self-employed rather than a ‘disguised’ employee, for the purposes of paying taxes.
Related Glossaries
Performance review
A formal assessment in which a manager evaluates an employee’s work performance.
Unpaid Leave
A leave that the employer permits, however is not paid in terms of wages.
Wage
A wage is a fixed payment for services rendered.
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