IR35 was proposed in the 1999 Budget of the then Chancellor Gordon Brown to target ’disguised employment’ - workers who receive payments from a client via their own company. These payments are not subject to NICs as they can be treated as dividends, and workers can also save tax by splitting ownership of the company with family members to place income in lower tax bands. The Conservatives add that they would set IR35 as a priority for a newly established Office of Tax Simplification. This body will be made up of tax experts with whom the PCG, the association supporting freelancers, contractors and consultants, would work closely.