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IR35: Companies & Measurement
IR35 is the United Kingdom's anti-avoidance tax legislation, the intermediaries legislation contained in Chapter 8 of Income Tax (Earnings and Pensions) Act 2003. The legislation is designed to tax 'disguised' employment at a rate similar to employment. In this context, "disguised employees" means workers who receive payments from a client via an…
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IR35 topic overview
The analysis highlights Companies and Measurement as prominent areas in the source structure around IR35.
Related topics
39
Source areas
7
Connected nodes
46
Extracted relationships
102
Related term clusters
19
Bridge connections
46
What this topic covers Research coverage
Source areas are shown by the number of related topics found in each part of the analysis. Use smaller areas too: they can reveal specialized angles and content gaps.
Background and context · 14 topics
Overview · 12 topics
Effectiveness · 4 topics
Revenue raised · 4 topics
Criticism · 2 topics
Support · 2 topics
Private sector reform · 1 topics
Smaller areas are not necessarily less important. They contain fewer connections in this analysis and can be useful for finding specialized angles or coverage gaps.
Key facts & relationships
High-confidence facts extracted from structured source data. Use them as anchors for further research.
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IR35
5United Kingdom · Income Tax (Earnings and Pensions) Act 2003 · False self-employment
A structured outline of related entities, concepts and subtopics. Open any item to build a new map centered on it.
Browse the complete topic structure, not only the most central items. Less prominent entities and concepts can reveal missing angles, specialized context and useful research gaps. Each item opens a new analysis centered on that subject.
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Advanced semantic analysis
How IR35 connects Entity context
Entity context groups extracted connections by relationship type. Counts show recurrence in the analyzed source; the examples are research signals, not claims about importance.
The extracted context around IR35 shows recurring relationship patterns in the source. For example, IR35 → Act, Although, April, Budget, Chancellor, Contributions, Countering Avoidance, Earnings, Exchequer, Exchequer's Budget Statement, Finance Act, Financial Year, Gordon Brown, HMRC, Income Tax, Inland Revenue, Intermediaries, Intermediaries Legislation, March, National Insurance Another extracted example is IR35 → Accordingly, April, Bradford North, British Computer Society, Chancellor, Commons Labour MP Terry, Customs, Dawn Primarolo, Disclosure, Exchequer, Government, HM Revenue, HMRC, House, IT Now, January, June, Kitty Ussher, March, Parliament. Use these groups to spot repeated connection types before inspecting the individual relationships.
IR35
Top relations
related to background· 31
IR35 → Act, Although, April, Budget, Chancellor, Contributions, Countering Avoidance, Earnings, Exchequer, Exchequer's Budget Statement, Finance Act, Financial Year, Gordon Brown, HMRC, Income Tax, Inland Revenue, Intermediaries, Intermediaries Legislation, March, National Insurance
related to Effectiveness· 22
IR35 → Accordingly, April, Bradford North, British Computer Society, Chancellor, Commons Labour MP Terry, Customs, Dawn Primarolo, Disclosure, Exchequer, Government, HM Revenue, HMRC, House, IT Now, January, June, Kitty Ussher, March, Parliament
related to Public sector reform· 11
IR35 → April, CEST, Chancellor's Autumn Statement, Check Employment Status, HMRC, Intermediary Legislation, NI, November, PSC, Tax, Until April
related to Revenue raised· 9
IR35 → Dawn Primarolo, Establishing, HMRC, Inland Revenue's Employer Compliance, Jan, National Insurance, Prisk MP, Review, Shadow Paymaster General Mark
related to Section 8(1) decisions· 9
IR35 → Anyone, CEST, HMRC, HMRC's, National Insurance Regulations, PSC, Section, The Minister, Therefore
related to Support· 6
IR35 → Corporation Tax, Dividends, Friday, Income Tax, Monday, National Insurance
related to Private sector reform· 5
IR35 → April, COVID-19, HMRC, March, National Insurance
related to Criticism· 3
IR35 → Anne Redston, Ernst, Young
is a· 1
IR35 → United Kingdom's anti-avoidance tax legislation
Important terminology
Frequent words and multi-word phrases across the lead, headings, infobox and body. Useful for terminology coverage.
Use these terms to understand the vocabulary surrounding the topic, not as a checklist for keyword stuffing.
Relationships are represented as Subject → Predicate → Object triples. Confidence describes extraction strength, not the real-world importance of a relationship; lower-confidence rows may be contextual rather than explicit.
TTTA extracted 102 structured relationships around IR35. Examples in this analysis include IR35 → is a → United Kingdom's anti-avoidance tax legislation and nurses → instance of → Many NHS locums. The table shows each extracted connection, where it came from and its confidence.
Subject
Predicate
Object
Confidence
Src
IR35
is a
United Kingdom's anti-avoidance tax legislation
0.90
text
nurses
instance of
Many NHS locums
0.80
text
physiotherapists
instance of
Many NHS locums
0.80
text
doctors below consultant level in the NHS are automatically deemed to be employees
instance of
Many NHS locums
0.80
text
a practice which has attracted strong criticism from the industry as reportedly unlawful
instance of
Many NHS locums
0.80
text
is at odds with numerous judgments in which courts have found doctors to be self-employed
instance of
Many NHS locums
0.80
text
IR35
related to background
Budget
0.60
section
IR35
related to background
UK's Chancellor
0.60
section
IR35
related to background
Exchequer
0.60
section
IR35
related to background
Gordon Brown
0.60
section
IR35
related to background
Properly
0.60
section
IR35
related to background
Intermediaries Legislation
0.60
section
No triples extracted yet.
Related concept clusters Related term clusters
Related term clusters group terms that sit near one another in the extracted graph. They are useful for discovering adjacent language and context, but proximity does not by itself imply a factual relationship.
The concept neighborhoods around IR35 bring nearby vocabulary together. In this analysis, examples include Hmrc, Tax and Revenue. Use the clusters to find adjacent concepts and terminology that may deserve separate research.
IR35
Hmrc
Tax
Revenue
Needed
Citation
Many
Income
Status
Companies
April
Sector
Company
ir35
Hmrc
Tax
Revenue
Needed
Citation
Many
Income
Status
Companies
April
Sector
Company
income tax (earnings and pensions) act 2003
Tax
Insurance
National
April
Act
Income
Hmrc
Worker
Chapter
Workers
Needed
Company
limited company
Limited
Worker
Companies
Would
Insurance
Paying
National
Could
Workers
Contract
Income
Tax
national insurance
Insurance
National
Worker
Tax
Paying
Limited
Hmrc
Would
Ir35
April
Workers
Services
income tax
Tax
Insurance
National
Act
Hmrc
Worker
Workers
Needed
Company
Ir35
Paying
Would
companies act 2006
Limited
April
Citation
Employees
Income
Many
Needed
Sector
Workers
Private
Chapter
Intermediaries
hmrc
Ir35
Tax
Introduced
Income
Reform
Sector
Legislation
Revenue
Services
Workers
Insurance
National
Connections between topic areas Semantic bridges
Semantic bridges connect parts of the graph that would otherwise be more separate. A bridge is a structural signal in this analysis, not a claim that the two topic areas are equivalent.
For IR35, one of the stronger structural bridges in this analysis connects IR35 with Background and context. Bridges highlight paths between different parts of the map and can reveal research angles that are easy to miss in a flat list.
Number of nodes, edges, triples, density and central hubs. Use it to gauge the size and connectivity of the map.
IR35
Nodes47
Edges46
Triples102
Avg. degree1.96
Density0.042553
Components1
Source & methodology
TTTA analyzes the structure around IR35 to surface related topics, entities, relationships, concept neighborhoods and bridge connections. Use the map to explore areas such as Companies & Measurement, including less central topics that may reveal useful research gaps. Automatically extracted connections are research leads rather than rewritten encyclopedia content.
Source: Wikipedia — IR35 · EN edition · Analysis: TopicsToTalkAbout
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