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.