IR35 Assessment
- MAZ
- Sep 22
- 18 min read
Checking Your IR35 Status: What You Need to Know for 2025/26
Picture this: you’re a contractor, working through your limited company, and your client suddenly mentions IR35. Your heart sinks. Are you about to face an unexpected tax bill? Or will you carry on being paid tax-efficiently through dividends and salary? That’s exactly why IR35 assessments matter – because they determine whether HMRC treats you as a genuine contractor or effectively as an employee for tax purposes.
For the 2025/26 tax year, this decision carries even more weight. With personal allowances frozen at £12,570, the basic rate band up to £50,270, higher rate at 40% up to £125,140, and 45% additional rate above that, more people than ever are being dragged into higher tax bands (gov.uk: Income Tax rates and bands). Scotland applies different bands, starting with a starter rate at 19%, while Wales follows UK-wide rates (gov.uk: Income Tax in Scotland, gov.uk: Welsh rates of Income Tax).
So, if you’re caught inside IR35, PAYE and National Insurance are deducted at source – meaning far less take-home pay. Outside IR35, you retain flexibility through your company. Let’s break down what’s changed, how to check your status, and the pitfalls I’ve seen catch out real clients.
What IR35 Really Means in Plain English
Think of IR35 as HMRC asking one question: “If you stripped away your company, would you actually look like an employee?”
If the answer is yes, you’re inside IR35 and taxed like any other employee – PAYE, National Insurance, and no dividend flexibility. If the answer is no, you’re outside IR35 and can continue drawing income through your company.
The rules hinge on three tests:
● Control – does the client decide how, when, and where you work?
● Substitution – can you send someone else in your place?
● Mutuality of obligation – is there an expectation of continuous work and payment?
Over the years, I’ve seen contracts fail simply because substitution clauses were missing or because a client set strict daily start/finish times. These details make all the difference.
For HMRC’s full guidance, see Understanding off-payroll working (IR35).
April 2025 Updates That Change the Game
From April 2025, two big changes came in:
Double taxation relief – If HMRC decides a contract was wrongly treated as outside IR35, they now offset any tax already paid by the contractor. In practice, this prevents the same income being taxed twice.
Updated small-company thresholds – If your client is a “small company” (as defined under the Companies Act thresholds, applied for IR35 purposes), the responsibility for determining IR35 status shifts back to you, the contractor. If they’re medium or large, the client must provide a Status Determination Statement (SDS).
This means contractors now need to check client size every time they take on new work – something I’ve seen many forget, leaving them exposed.
See HMRC’s official outline here: Off-payroll working rules.
Step-by-Step: How to Check Your IR35 Status
None of us enjoys grey areas, so here’s a practical walkthrough you can apply today.
Review your contract
○ Highlight clauses on control, substitution, and obligation.
○ Watch out for wording that ties you too tightly to employee-like duties.
Check client size
○ If your client is small, you make the IR35 call.
○ If they’re medium or large, they must issue an SDS.
Use HMRC’s CEST tool
○ The Check Employment Status for Tax (CEST) tool gives an initial answer (Check employment status for tax).
○ Be careful: I’ve seen cases where CEST gave a result but HMRC later challenged it, especially if the input didn’t reflect the contract wording exactly.
Document everything
○ Keep notes of your reasoning, correspondence, and copies of SDS decisions.
○ If HMRC investigates, you’ll thank yourself.
Run the numbers
○ Inside IR35 means tax deducted at source: PAYE + NIC.
○ Outside IR35 means income through your company: salary + dividends.
○ I often prepare side-by-side comparisons for clients – one Brighton consultant found he was nearly £800 worse off per month once a contract flipped inside IR35.
Why Getting IR35 Wrong Is Costly
Be careful here, because I’ve seen clients trip up when they assumed IR35 “wouldn’t apply to them”. Common issues include:
● Emergency tax codes – New contracts sometimes trigger code 1257L W1/M1. This doesn’t factor in past earnings, often leading to overpayment until corrected (gov.uk: Income Tax codes).
● Multiple income sources – Side hustles or second contracts can tip you into higher bands without you noticing, especially if one income stream is already taxed under IR35.
● High-income charge – Once income crosses £100,000, personal allowance tapers away at £1 for every £2 – meaning an effective 60% tax rate in the £100k–£125k band. Contractors inside IR35 often hit this unexpectedly.
IR35 Assessment - Quick-Check Worksheet for Contractors
Here’s a practical tick-box list I share with clients:
● Has the client confirmed their size classification (small, medium, large)?
● Have you checked control, substitution, and obligation clauses in your contract?
● Have you run the CEST tool and kept the result?
● Do you have an SDS (if client is medium/large)?
● Have you compared net income inside vs. outside IR35?
● Are you monitoring your tax code for emergency adjustments?
● If earning over £100k, have you accounted for the personal allowance taper?
● If based in Scotland, have you checked the correct tax bands?
Lessons from the Field
● A translator from Leeds didn’t update her substitution clause when renewing her contract. HMRC deemed her inside IR35, and she faced a £3,000 tax adjustment.
● A tech consultant in Edinburgh thought Scotland’s starter rate gave him breathing room. In reality, it only applied to the first £2,300 or so – he still paid higher-rate tax faster than expected.
● A small Bristol business hired a contractor thinking IR35 didn’t apply because they were “small”. But their turnover exceeded the new threshold – so legally they had to take responsibility. The contractor only realised when HMRC intervened six months later.
Making Sense of IR35 with Multiple Income Streams and Regional Tax Rules
Now, let’s think about your situation if you’re juggling more than one income stream. Perhaps you’ve got a PAYE job during the week and take on contracting work through your limited company on the side. Or maybe you’re self-employed and also have rental income trickling in. Add IR35 into the mix, and the risk of overpaying (or underpaying) tax climbs quickly.
This is where I’ve seen many otherwise diligent clients trip up — not because they weren’t keeping records, but because the different tax systems (PAYE vs Self Assessment, English vs Scottish vs Welsh rates) didn’t align neatly.
How Multiple Income Sources Complicate IR35
Imagine this: you’re working inside IR35 on one contract. Your client deducts PAYE and NIC through their payroll. At the same time, you’re invoicing another client outside IR35 through your limited company.
Here’s the catch:
● PAYE income is taxed at source based on the tax code your client uses.
● Dividend or self-employed income is reported separately through Self Assessment.
● HMRC doesn’t automatically combine these in real-time — you only see the true picture when your tax return is filed (gov.uk: Self Assessment tax returns).
One client of mine, a designer from Birmingham, thought his PAYE deductions covered him. But his outside-IR35 company dividends pushed him into higher rate — and HMRC hit him with an extra £7,400 bill at the end of the year. He could’ve avoided the shock by making payments on account earlier.
Step-by-Step: Reconciling PAYE and IR35 Income
To avoid nasty surprises, here’s a simple process I advise contractors to follow:
Check your PAYE deductions monthly
○ Use your Personal Tax Account to see what HMRC thinks you’ve paid (gov.uk: Personal tax account).
○ Watch for emergency codes like 1257L W1/M1. These can inflate deductions.
Add up other income streams
○ Salary from your own company.
○ Dividends.
○ Rental or savings income.
○ Self-employed earnings.
Apply the correct 2025/26 tax bands
○ England/Wales:
■ Personal allowance: £12,570
■ Basic rate 20%: £12,571–£50,270
■ Higher rate 40%: £50,271–£125,140
■ Additional rate 45%: £125,141+ (gov.uk: Income Tax rates)
○ Scotland:
■ Starter rate 19%: up to £2,306
■ Basic rate 20%: £2,307–£13,991
■ Intermediate rate 21%: £13,992–£31,092
■ Higher rate 42%: £31,093–£125,140
■ Top rate 48%: over £125,140 (gov.uk: Scottish Income Tax)
Account for NIC differences
○ If you’re inside IR35, Class 1 NICs are deducted by the engager.
○ If you’re also self-employed, you may need to pay Class 2 and Class 4 NICs through Self Assessment (gov.uk: National Insurance for self-employed).
Run a projection before year-end
○ Use HMRC’s tax calculator or your accountant’s spreadsheet.
○ Adjust your company’s dividend policy or PAYE code mid-year to avoid a surprise.
The High-Income Child Benefit Charge Trap
None of us loves this one, but it catches contractors regularly. If your “adjusted net income” tops £50,000, you may have to repay some or all of any Child Benefit you or your partner received.
● Between £50,000 and £60,000: you repay 1% of Child Benefit for every £100 over £50k.
● Over £60,000: the whole lot is clawed back (gov.uk: High Income Child Benefit Charge).
I once helped a client in Sheffield, earning £49,500 through PAYE inside IR35. He also drew £3,000 in dividends. He didn’t realise that pushed him into the charge. The tax bill wasn’t huge (£600), but the stress was avoidable if he’d planned dividend timing better.
Regional Variations: Scotland and Wales
If you’re based in Scotland, the different banding structure makes it trickier to reconcile IR35 with other income. For example:
● A contractor inside IR35 earning £45,000 PAYE looks fine under the Scottish intermediate rate.
● But add £15,000 in dividends, and you’re suddenly into the 42% band on top — far higher than you might expect under the rest of the UK’s 40% higher rate threshold.
Meanwhile in Wales, the rates are aligned with England, but because the system is formally devolved, you’ll see a “C” prefix in your tax code (gov.uk: Welsh Income Tax).
A Cardiff client once thought the “C” meant “contractor”! It didn’t — but the misunderstanding delayed his code correction by three months.
Case Study: Emergency Tax Meets IR35
Let’s take another real example.
Sarah, a contractor from Glasgow, switched clients mid-year. Her new client treated her as inside IR35 and put her on code 1257L W1. This “week 1/month 1” code ignored all
previous pay and allowances.
The result?
● She overpaid nearly £1,400 in tax in just three months.
● Because she also had dividend income, she couldn’t recover the full overpayment until filing her Self Assessment.
Moral of the story: always check your coding notice when contracts change. HMRC explains codes here: Tax codes.
Checklist: Avoiding Overpayment When Mixing IR35 and Other Income
● Log into your Personal Tax Account monthly.
● Check if your code is 1257L W1/M1 — if yes, ask HMRC to fix it.
● Add up all income (PAYE, dividends, rentals, etc.) against 2025/26 bands.
● If income is over £50k, review Child Benefit position.
● For Scottish taxpayers, model both PAYE and dividends against Scottish bands.
● For self-employed side gigs, remember Class 2 & Class 4 NIC.
● File a Self Assessment early to avoid last-minute surprises.
Planning Ahead: Minimising IR35 Risks and Maximising Tax Efficiency
So, the big question on your mind might be: “If IR35 applies, what can I actually do about it?” The answer isn’t to try and dodge the rules — that’s a recipe for sleepless nights and HMRC enquiries. Instead, the aim is to plan sensibly, make use of legitimate allowances, and structure your income in a way that minimises waste.
Business Owners: Structuring Contracts and Roles
If you’re running a business that hires contractors, the IR35 updates since April 2025 mean you can’t afford to be casual with contracts.
● Get the SDS right: If you’re a medium or large company, you must provide a Status Determination Statement for each engagement. If you don’t, the liability for PAYE falls back on you, not the contractor (gov.uk: Off-payroll working rules).
● Review working practices: Even if the contract looks “outside IR35”, HMRC will test reality. If your contractor sits in the office 9–5 with no substitution option, you’re in risky territory.
● Audit your supply chain: If you use agencies, make sure they’re compliant — otherwise PAYE and NIC liabilities can bounce back to you.
One Bristol-based recruitment firm I advised failed to issue SDSs for three hires, thinking the agency handled it. HMRC ruled otherwise, leaving them liable for nearly £120,000 in PAYE and NIC arrears. A painful lesson in shared responsibility.
Contractors: Practical Steps to Reduce IR35’s Bite
If you’re caught inside IR35, you still have room to soften the blow. Here are steps I’ve seen make a real difference:
Claim allowable expenses
○ Travel and subsistence are restricted inside IR35, but some costs may still be deductible if they’re wholly, exclusively, and necessarily for the contract (gov.uk: Expenses if you’re self-employed).
○ Keep every receipt — I once recovered nearly £2,800 for a client who assumed her hotel stays weren’t claimable.
Use your personal allowance wisely
○ Don’t waste it on small income streams like bank interest if you’re inside IR35. Shift your limited company salary to match the allowance where possible (gov.uk: Income Tax rates).
Make pension contributions
○ These reduce “adjusted net income”, which can:
■ Keep you out of the 60% band between £100k–£125k.
■ Avoid or reduce the High Income Child Benefit Charge (gov.uk: Child Benefit tax charge).
○ A Newcastle consultant I worked with brought his income down from £102k to £95k by redirecting £7k into a pension, saving over £3,000 in combined tax and benefit clawback.
Timing dividend payments
○ If you’ve got one contract inside IR35 and one outside, consider delaying dividend extraction until the next tax year to smooth out bands.
Check NIC thresholds
○ If you’re both employed (inside IR35) and self-employed (outside), make sure you’re not overpaying NIC. HMRC can issue refunds where Class 1 and Class 4 overlap (gov.uk: National Insurance overpayments).
Advanced Example: Contractor with Mixed Income
Let’s take Alex, a contractor from Manchester:
● Inside IR35 PAYE income: £70,000.
● Outside IR35 company dividend: £20,000.
● Rental profit: £12,000.
Key issues:
● PAYE puts Alex straight into higher-rate band.
● Dividends are partly taxed at 33.75% because they fall into the higher band.
● Rental income pushes adjusted net income over £100k, tapering personal allowance.
Planning steps:
● Pension contribution of £10k reduces adjusted net income to £92k — personal allowance restored.
● Dividends delayed until the following tax year, reducing exposure to higher-rate band.
● Tax saving: over £6,500 compared to doing nothing.
This is the kind of holistic planning too often missed when contractors focus only on IR35 status itself.
Emergency Tax and Year-End Corrections
A common misconception is that if you’re overtaxed under IR35 — say through an emergency code — you’ll automatically get it back quickly. In reality:
● Overpayments through PAYE are often corrected only at year-end.
● If you have other income, the refund may not materialise until after you file your Self Assessment (gov.uk: Claim a refund).
So, if your cash flow depends on that refund, the safest route is to file your return as soon as the tax year ends on 5 April.
Common Pitfalls That Still Trip People Up
Over the years, I’ve seen these mistakes repeatedly:
● Assuming CEST is bulletproof — HMRC doesn’t guarantee to accept its own tool if the data input was incomplete.
● Forgetting to revisit contracts annually — an “outside IR35” contract can slip inside if working practices change.
● Ignoring the £100k–£125k taper — easily the most painful oversight, as it creates that hidden 60% effective rate.
● Mixing Scottish income bands with UK-wide dividends — the interaction is subtle, but it matters.
Summary of Key Points
IR35 status decides if you’re taxed like an employee (inside) or a contractor (outside). This determines PAYE vs dividend flexibility.
Since April 2025, HMRC offsets tax already paid when a contract is reclassified — preventing double taxation.
Responsibility shifts with client size. Medium and large clients issue SDSs; small clients put the onus back on you.
Check contracts and working practices, not just wording. HMRC looks at reality, not paperwork alone.
Multiple income sources complicate things. PAYE, dividends, rental profits, and side hustles must all be combined at year-end.
Regional rules matter. Scotland has five bands (19–48%), while Wales follows UK rates with “C” tax codes.
High earners face hidden traps. Above £100k, your personal allowance tapers away, creating an effective 60% tax band.
Child Benefit can be clawed back. Between £50k–£60k, you lose it gradually; over £60k, you lose it entirely.
Pension contributions and timing dividends are powerful tools. They reduce adjusted net income and smooth out higher-rate exposure.
Always monitor tax codes and Self Assessment deadlines. Overpayments under emergency codes or mixed NICs won’t fix themselves without action.
FAQs
Q1: Can someone change their tax code if it’s incorrect?
A1: Well, it’s worth noting that yes — a tax code can and should be changed if it’s wrong. In my experience with clients, the key is to act quickly: log into your personal tax account, check the code explanation, then contact HMRC if the code looks like an emergency code (W1/M1) or doesn’t reflect known income. If you’re on PAYE and your employer hasn’t received an updated code after you’ve notified HMRC, ring HMRC and ask for a correction; keep copies of payslips showing over-deductions. A small shop owner in Birmingham who’d been put on an emergency code got £850 back once HMRC corrected the record — but it took filing evidence and a polite persistence.
Q2: What should someone do if two employers are deducting tax and it’s causing overpayment?
A2: In practice, the smart move is to ensure one job carries the personal allowance and the other carries a BR/0T code so you don’t double-claim the allowance. I’ve seen employees lose hundreds by assuming both employers would coordinate; they rarely do. Use your personal tax account to allocate the allowance to the primary job, or ask HMRC to set a correct code for the second job. If overpayment still happens, claim the refund via the online service or at Self Assessment — but don’t forget to correct the codes for the rest of the year to avoid repeated overpayments.
Q3: Can someone challenge a client’s Status Determination Statement (SDS) and what’s the best way?
A3: In my experience, yes — an SDS can and should be challenged if it’s wrong. Start by asking the client for the written SDS and the reasons behind it, then provide evidence of actual working practices (timesheets, correspondence showing right of substitution, project briefs). Keep your rebuttal professional: explain the factual discrepancies and request a reassessment. If the client refuses, document your challenge and, if needed, seek a second opinion from an independent employment status specialist before escalating to HMRC reviews.
Q4: What can someone do if HMRC reclassifies past contracts and tax is due?
A4: It’s painful, but the first practical step is to request clear HMRC calculations and check for any reliefs (e.g., double taxation offset where available). I’ve had clients negotiate staged payments with HMRC or apply for time-to-pay arrangements if immediate settlement would break the bank. Always ask HMRC for a worked example and check whether employer or engager liabilities should have fallen on the client — sometimes the real fault lies with the engager’s failure to issue an SDS.
Q5: How can someone spot whether a substitution clause is genuine or just decorative?
A5: Think like an auditor. A genuine substitution clause is backed by evidence of past substitutions, processes for approval, and practical freedom to send a substitute. If the contract says “may provide a substitute” but in reality the client blocks substitutes, the clause is decorative. I once saw a clause giving substitution rights, yet emails showed the client only accepted the original contractor; HMRC would view that as no real substitution. Keep records that prove you could, and did, use substitutes when appropriate.
Q6: What can someone do if an agency incorrectly deducts PAYE on a contractor they believe is outside IR35?
A6: In such cases, gather your contract, the agency’s paperwork, and any SDS from the end client. Raise a formal query with the agency and request a clear explanation of why PAYE was applied. If they don’t remedy it, escalate to the end client (if medium/large they should have issued an SDS) and keep written proof of your stance. If this fails, request a refund via HMRC or through Self Assessment — but expect a delay; proactive documentation helps speed things up.
Q7: Can someone reclaim National Insurance overpayments and how?
A7: Yes — National Insurance overpayments can be reclaimed. The reliable route is to check your personal tax account and employer records, then ask HMRC for a refund if you’ve paid NICs twice (for example, overlapping Class 1 and Class 4). I’ve successfully reclaimed several hundred pounds for clients who’d been on simultaneous employments that double-counted NICs; HMRC required payslips and proof of the overlapping periods.
Q8: How should someone handle a sudden emergency tax code after switching contracts?
A8: Don’t panic. Check the code explanation on your personal tax account and tell your new client or employer immediately — ask them to contact HMRC to confirm your earnings history. If the emergency coding persists, request HMRC to apply the correct cumulative code or adjust pay-as-you-earn retrospectively. A contractor I know had three months of overpaid tax due to an emergency code; getting the cumulative code applied and early Self Assessment reduced the refund wait.
Q9: Can someone avoid the High Income Child Benefit Charge without reducing gross earnings?
A9: In my practice, the most practical levers are to reduce adjusted net income rather than gross earnings — pension contributions (personal or via salary sacrifice) are the usual tool. Also consider timing of dividend extractions or realizing gains in a lower-income year. I’ve advised parents to front-load pension contributions for a tax year when their adjusted net income threatened to cross the threshold, which preserved family finances without cutting earnings.
Q10: What should someone do if they suspect their client’s size status is wrong for IR35 responsibility?
A10: First, verify the client’s size using company filings and the small-company thresholds. If you find evidence they are medium/large but they told you otherwise, ask for a formal SDS and for them to justify the size classification. Keep all correspondence. If they refuse, document the discrepancy and make your own assessment — you may need to treat the engagement differently and retain evidence showing you attempted to clarify responsibility.
Q11: How can a small business owner reduce liability risk when hiring contractors?
A11: From experience, the safest approach is to document working practices rigorously and issue clear contract terms that reflect real autonomy for contractors (control, substitution, no mutual obligation). Undertake an internal IR35 audit for roles that closely resemble employment and train hiring managers about practical indicators. Purchasing IR35 status insurance is sometimes useful, but it’s not a substitute for accurate assessments and good record keeping.
Q12: What’s the simplest way for a contractor to check for unpaid tax on side income?
A12: Use the personal tax account to view estimated tax for the year and compare that with PAYE records. Then map all side income (freelance, rental, dividends) into a year-end Self Assessment projection to spot gaps. In practice, I suggest keeping a running spreadsheet through the year — one London freelancer avoided a four-figure charge simply by projecting and making voluntary payments on account.
Q13: Can pension contributions protect a contractor from IR35 tax shocks?
A13: Well, it’s worth noting pension contributions don’t change your IR35 status, but they do reduce adjusted net income which can mitigate tax shocks (personal allowance tapering and child benefit charge). For contractors facing a big HMRC bill because of reclassification, timely pension contributions have reduced liabilities meaningfully for several clients I’ve worked with — always check limits and whether relief is given via net pay or relief at source.
Q14: What should a contractor do if HMRC contacts them about past IR35 assessments?
A14: Treat HMRC correspondence seriously — respond promptly and supply requested documentation (contracts, timesheets, invoicing). While you assemble records, consider seeking an independent status review if the case is complex. I’ve accompanied clients through such enquiries: quick, organised responses often lead to more favourable outcomes than delayed, piecemeal replies.
Q15: How can someone with multiple part-time jobs avoid tax surprises at year-end?
A15: Assign your personal allowance to the job with the highest earnings (or the one paying most regularly), and put BR/0T codes on the others. Make an annual projection of combined income and, if necessary, set aside a buffer or make voluntary payments during the year. Several hospitality workers I advise found a small monthly pot set aside avoided last-minute stress when Self Assessment bills arrived.
Q16: If someone’s contract is outside IR35 but HMRC audits, what evidence helps most?
A16: Evidence of true autonomy wins: project briefs showing deliverables (not hours), client emails approving substitutes, invoices issued by your company, and records proving you negotiated terms and weren’t subject to direct control. I’ve had clients produce meeting notes and archived messaging that demonstrated independence and avoided adjustment.
Q17: What happens if someone forgets to report dividend income alongside PAYE?
A17: Forgetting dividends can lead to an unexpected Self Assessment bill and penalties if it’s late. Best practice is to keep dividend records and include them on your Self Assessment return. I’ve seen clients who missed reporting small dividend sums and then faced penalties disproportionate to the amount; correct, timely filing saves both money and hassle.
Q18: How should a contractor priced as a day rate decide whether to accept a role that looks employee-like?
A18: Don’t rely on the day rate alone. Scrutinise the working pattern: is there fixed supervision, fixed hours, no substitution allowed? If yes, walk away or renegotiate terms to restore contractual autonomy. I recall a contractor offered a healthy day rate who later realised the client expected full-time, managed attendance and rejected substitutes — the arrangement was employee-like and costly once HMRC looked.
Q19: Can someone use previous substitution instances to strengthen an outside-IR35 position?
A19: Yes — documented past substitutions form strong supporting evidence. Keep records (emails, agency confirmations, invoices from substitutes). In one case a contractor’s substitute records spanning two years turned into a borderline assessment outside IR35 during an HMRC check.
Q20: What practical steps should a high-earner take when a contract might push adjusted net income into personal allowance tapering?
A20: In my experience, the immediate levers are pension contributions, timing of dividend extraction, and trimming taxable savings (use ISAs). Run a projection to see the precise impact and consider a modest pension top-up to pull you below the taper threshold; it’s often cheaper than paying the additional tax. If you’re unsure, a quick projection with these three adjustments usually shows the path to avoid that painful 60% zone.
About the Author
Maz Zaheer, AFA, MAAT, MBA, is the CEO and Chief Accountant of MTA and Total Tax Accountants, two premier UK tax advisory firms. With over 15 years of expertise in UK taxation, Maz provides authoritative guidance to individuals, SMEs, and corporations on complex tax issues. As a Tax Accountant and an accomplished tax writer, he is renowned for breaking down intricate tax concepts into clear, accessible content. His insights equip UK taxpayers with the knowledge and confidence to manage their financial obligations effectively.
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