Rebecca Seeley Harris LLB (Hons) LLM MSc has been specialising in 'employment status' for over 20 years since the inception of the tax initiative IR35 and is widely recognised as a leading expert in Employment Status & IR35.  

Rebecca works with clients to help them understand the position under employment law for employment rights purposes and the tax legislation that applies to working with the self-employed, limb 'b' workers, agency workers, CIS and Personal Service Companies.  She can advise on business structures, contracts, work in practice and relevant statute, essentially how to be compliant with this complex area.

Rebecca has also written many articles in the professional press, lectured on employment status and has helped review tax policy for the Office of Tax Simplification (an independent body of HM Treasury).

Rebecca specialises in the law relating to working with a non-standard workforce, including amongst others the self-employed, sub-contractors, consultants, personal service companies, limb 'b' workers, and LLP partners and IR35. 


She has specialist knowledge in the university sector, executive coaching and leadership companies, virtual call centres, and recruitment agencies and businesses and in the construction industry, amongst others.


Rebecca can help you with the decision-making process for whether someone is employed or self-employed for employment rights and/or tax purposes.

IR35 - April 2021

Due to the Coronavirus IR35 in the private sector will now come in to force in April 2021.  At that time the engaging businesses will become responsible for assessing an individual’s  employment status but, only where the engager is a medium or large business.


Rebecca can help you prepare for the up coming changes and make sure you are ready for April 2021. 

Rebecca was seconded to the Office of Tax Simplification, an independent body of HM Treasury, reviewing tax policy for the self-employed and small business. 


Rebecca contributed to amongst others the Employment Status Review (2015), Review of Small Business Taxation (2016), a Focus paper on the Gig Economy (2017), and a Focus paper on SEPA (2016).



Rebecca can help you in responding to government consultations, producing 'thought pieces' or articles, or whitepapers.

Employed or self-employed?

“Thank you for the great job you've done for the Office of Tax Simplification...I am told that your knowledge of employment issues and your ability to unpick the most technical aspects of legislation has been very valuable for the OTS...as has been you hard work in developing the OTS response to the issues faced in the gig economy."

Philip Hammond, Chancellor of the Exchequer (2019)

"Thank you for the great job you have done for the Office of Tax Simplification and for all the support you have given to John Whiting and Jeremy Sherwood on the employment status review. I am told that your expert legal knowledge and experience has been really valuable for the office, as has been your skill in helping to put together the very impressive final report."

George Osbourne, Chancellor of the Exchequer (2016)