IR35 continues to be one of the most important topics for UK contractors. The off-payroll working rules determine whether a contractor should be taxed as an employee or can operate through their own limited company (PSC).
Since the reforms that shifted IR35 responsibility to end clients in the private sector, the contracting landscape has evolved significantly. Many contractors have faced challenges with blanket determinations and uncertainty about their status.
At Clever Accounts, our specialist contractor team reviews every contract to assess IR35 status. We provide detailed written assessments and can support you if a client's determination doesn't align with the reality of your working arrangements.
Our unique Clever FLEX solution means you don't have to choose between PSC and umbrella. As your contracts change, you can switch seamlessly between the two — all managed by the same dedicated accountant.
Tips for contractors in 2026: Always get your contracts reviewed before starting work. Keep evidence of your working practices. Understand the difference between substitution, control, and mutuality of obligation. And most importantly, work with an accountant who specialises in contractor tax.