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Tax Status and IR35 Members  

Understand if IR35 is applicable and if so, what this means for you as an illustrator working on a project.

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IR35 - off-payroll working rules or intermediaries legislation

In 2021 new rules came into place relating to individuals registered as limited companies and their working status with the companies that commission them ? IR35. HM Revenue & Customs want to ensure that if a working relationship between a limited company individual and a company (under certain definitions) is akin to an employment one, then Income Tax and National Insurance contributions for that work is paid by the company out of the fee for the work.

What is IR35?

When a company engages an illustrator who trades under their own limited company, that engaged illustrator is responsible for paying their own Income Tax and National Insurance (NI) contributions as they are being engaged as a contractor, not an employee. An employer is responsible for paying Income Tax and NI for employees directly to 

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