Published: 9-Apr-26 | By Qdos
Partner Content

IR35 vs JSL: Why the new legislation is causing confusion

The key feature of the changes is joint and several liability (JSL), due to take effect from April 6, 2026. This measure is designed to tackle tax avoidance in labour supply chains by strengthening accountability across the parties involved.

 

The changes have raised questions from recruitment agencies and end-clients, with many confused around the new JSL rules and existing IR35 legislation.

 

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  • What is joint and several liability?

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