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IR35 is a tax law which affects self-employed workers and contractors. It was brought into effect to prevent the exploitation of a tax loophole allowing self-employed workers and contractors to make more money by not paying tax that they should have been paying.
Exploitation of the loophole is now illegal and employees now exploiting it are likely to be prosecuted.
To find out more about IR35 and your eligibility to pay income tax and NI contributions please review the Inland Revenue website - http://www.hmrc.gov.uk/ir35/
