Business tax – independent report

IR35 Forum administration review: final report

The final review of the new administrative approach to IR35 (the Intermediaries legislation).

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Since 2012, HM Revenue and Customs (HMRC) has implemented a new approach to administering IR35 in partnership with the IR35 Forum.

A review of the new administrative approach was completed in December 2014. This report looks at how effective the new approach has been and identifies areas for further improvement.