IR35 is a tax legislation that affects contractors and freelancers who work through intermediaries. It has been subject to several reforms and amendments since its introduction in 2000. The latest development is that the UK government has announced the repeal of the IR35 reforms that were expected in April 2023, which would have transferred the responsibility of assessing IR35 status from contractors to large and medium-sized private sector organisations. The current IR35 rules, which came into force in April 2021, will remain in place. Understanding off-payroll working (IR35) – GOV.UK (www.gov.uk)