UK Recruitment Glossary
IR35
In recruiter context
Inside IR35 means HMRC treats you as employed for tax purposes — full PAYE, no expenses, more tax. Outside IR35 means genuine self-employment with all the tax efficiency. Since 2021 the client (not the contractor) decides the status for medium and large UK employers. If you're contracting in the UK, the IR35 determination is the single biggest line in your take-home calculation.
Related terms
TOIL (Time Off In Lieu)
An arrangement where employees take time off later in exchange for working extra hours, instead of r…
Take-Home Assignment
A timeboxed work sample completed in your own time and submitted before the next interview round.
Shared Parental Leave
UK scheme allowing parents to share up to 50 weeks of leave and 37 weeks of statutory pay between th…
Auto-Enrolment
UK requirement that employers automatically enrol eligible employees into a workplace pension — 5% e…