IR35 Reform 2026: What UK Contractors Need to Know
A practical walkthrough of the 2026 IR35 landscape, how the off-payroll rules apply, and the markers that decide your status.
The 2026 IR35 Landscape
The off-payroll working rules continue to shape how UK contractors engage with clients. Understanding where you sit is essential before signing any contract.
The Three Key Tests
HMRC assesses status using three primary markers:
- Substitution — can you send a replacement, or must you personally do the work?
- Control — who decides what, when, and how the work is done?
- Financial risk — do you bear the cost of correcting your own work?
What to Do Next
- Get your written contract reviewed.
- Document your actual working practices.
- Use our IR35 Suitability Quiz for a quick indicative assessment.
This post is informational only and does not constitute legal or tax advice.
Important — Not Legal or Tax Advice
This article is published for general informational purposes only. InfoCoreSys is a software and digital consultancy, not a firm of solicitors or tax advisers. Nothing here constitutes legal, tax, or financial advice and should not be relied upon as such. Always consult a suitably qualified professional before making decisions about your contracting status or tax position.
SharePoint and .NET specialist with over a decade delivering secure digital platforms across the UK public sector, including the MOD and Ministry of Justice.
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