IR35 was announced in 1999 and was�touted by Gordon Brown as an anti-avoidance measure. It seeks to deny that freelance contractors are genuinely in business and to tax them as employees without establishing a proper employment relationship. Its extraordinary complexity makes it almost impossible for contractors to assess whether they fall within it or not - in some cases their status may rest on contracts they have never seen. PCG was originally formed to protest against IR35 by a group of contractors who realised that, if it had been in place earlier, they would not have been able to start their own businesses. Its unfairness and complexity�remain the biggest single grievance and difficulty for freelance contractors.

Introduction to IR35
PCG was formed in 1999 to protest against the Government's IR35 proposals. The organisation has come a long way since then, but IR35 remains a major issue for members. This document offers a brief overview of IR35.

PCG Guide to IR35
A full consideration of�IR35 from the contractor's perspective: includes advice on how to decide whether or not you are caught and what action to take, plus an up-to-date assessment of the current legal position.

PCG Policy Briefing: IR35
PCG believes that freelance contractors and consultants are in business on their own account and should not be taxed as "disguised employees".

PCG Policy Briefing: The Failure of IR35
IR35 has now been in operation sufficiently long for its efficacy to be assessed. It is clear that by any sensible measure, it has been a failure.

IR35 Payback Scheme
PCG and Accountax have developed a scheme that will enable many freelancers who have paid up under IR35 to claim back their tax paid.