Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Anti-avoidance definition

What does Anti-avoidance mean? Anti-avoidance describes measures used to stop parties structuring transactions to sidestep statutory liabilities or weaken creditor protections. In pensions practice in the UK, it most often refers to The Pensions Regulator’s (TPR) powers to deter or remedy avoidance of defined benefit scheme obligations, especially the section 75 employer debt. Although “anti-avoidance” is a descriptive term, key powers are set out in legislation. Under the Pensions Act 2004 (as amended, notably by the Pension Schemes Act 2021), TPR may issue: - Contribution notices (CNs), requiring payment to a scheme. Statutory “tests” include main purpose, material detriment, and (from 2021) the...

IR35/off-payroll working (UK): history, regime split, CEST, case law, compliance risks and employment law interface (status, agency workers, discrimination)

Published by a LexisNexis Tax expert

Practice notes

IR35 Anti-avoidance legislation

IR35—named after the HMRC press release reference announcing the Rules in Budget 1999—also called the ‘intermediaries legislation’ and, more recently, the ‘off-payroll working’ regime, applies when an individual supplies services to an end client via an Intermediary, such as a personal service company (PSC) or a partnership, in cases where the individual would otherwise be:

for income tax purposes, treated as an employee or an office-holder of the client; and
for National Insurance contributions (NICs) purposes, treated as employed in employed earner’s employment by the client

The purpose of IR35 has always been to ensure the worker’s income tax and NICs position broadly mirrors that of an employee. It does so by placing a PAYE and NICs obligation on an entity within the supply chain. Although the history of IR35 is set out fully below, to properly describe the framework it is pertinent to note that, at the inception of the regime, responsibility for compliance always sat with the PSC...

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Web page updated on 21/05/2026

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