Our coverage on IR35 focuses on the regulatory framework, compliance challenges, and policy developments surrounding off-payroll working rules in the UK. Accountancy Today reports on HMRC enforcement activity, tribunal cases, legislative updates, and sector-specific guidance affecting public and private sector engagements. We analyse how accountancy firms advise clients on employment status assessments, contractor arrangements, and risk mitigation strategies, as well as the financial and reputational implications of non-compliance. Our editorial also explores the evolving responsibilities of end clients, agencies, and intermediaries under IR35 reforms. This coverage provides accountants, payroll specialists, and advisers with critical insight into one of the most complex areas of employment and tax law.