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تشريع IR35
التشريع الضريبي لمكافحة تجنب الدفع في المملكة المتحدة على الذين يعملون "خارج جدول الرواتب".
IR35 هو التشريع الضريبي لمكافحة تجنب الدفع في المملكة المتحدة وينطبق على أولئك الذين يعملون "خارج جدول الرواتب". جاءت التسمية IR35 من البيان الصحفي الذي أعلن عن التشريع في عام 1999. والغرض من IR35 هو تحديد ما إذا كان شخص ما يعمل لحسابه الخاص وليس موظفًا "مقنعًا" لأغراض دفع الضرائب.
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