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IR35 - The Rules and Regulations Explained Working as a freelance contractor, particularly within the IT industry, now means you have to be aware of the IR35 rules and regulations. The IR35 affects all contractors who don’t come under the Inland Revenue's classification of 'self employment'. To find out if you are in the correct taxation category, then go online and for specialist contractor accountants offering accountancy for contractors and accountancy for freelancers in the UK. Guide to IR35 - The Rules and Regulations Working as a freelance contractor, particularly within the IT industry, now means you have to be aware of the IR35 rules and regulations. The IR35 affects all contractors who don’t come under the Inland Revenue's classification of 'self employment'. To find out if you are in the correct taxation category, then go online and for specialist contractor accountants offering accountancy for contractors and accountancy for freelancers in the UK.