The Office of Tax Simplication (OTS) completed their review of IR35 in time for the March 2011 Budget. Three options
were presented to the chancellor for consideration: abolition, better administration, and the introduction of business tests.
Better administration of IR35 was the preferred option, putting to an end any chance that IR35
would be abolished. The government is now committed to reducing the complexity and confusion surrounding
IR35, and has set up a dedicated IR35 Forum of specialists from industry and HMRC.
IR35 Forum – Part 1: Analysing the objectives for IR35’s better administration
In the first of a series of articles analysing options open to the IR35 Forum, ContractorCalculator looks at why IR35 deserves better administration.
IR35 Forum – Part 2: Targeting strategies to segment contractors into IR35 risk bands
In this second of a series of articles analysing options open to the IR35 Forum, ContractorCalculator looks at HMRC’s contractor targeting strategies.
IR35 Forum – Part 3: Better administration of IR35 – so what does that actually mean?
In this third of a series of articles analysing options open to the IR35 Forum, ContractorCalculator examines what better administration looks like.
IR35 Forum – Part 4: ‘In-business’ tests are great idea in theory, not in practice
Contractors in all their variety simply can’t be reduced to tick boxes. In-business tests are great in theory, but will fail contractors in practice.
IR35 Forum – Part 5: How to measure whether IR35 really is being better administered
If HMRC and the Treasury are serious about improving IR35’s administration, they need transparent processes to benchmark and measure performance.
^ TopIR35 Background
What is IR35?
Explains what IR35 is and how it affects contractors.
IR35 history & overview
A timeline and oveview of the IR35 legislation since it was introduced in April 2000.
IR35 Rules: How to determine if your contract passes IR35
Contractors signing a contract without checking whether it passes IR35 are taking a huge risk. Here’s what to look for before signing the contract.
How contractors should prove being outside IR35
Contractors should arrange to obtain and to keep certain documents to prove, as best as one can, that they are outside IR35.
Why contractors caught by IR35 cannot necessarily claim employment rights
Roger Sinclair of Egos dashes the hopes of contractors caught by IR35 claiming employment rights from their clients.
IR35 - Top 10 traps to catch the unwary contractor
HMRC is always on the lookout for contractors who put themselves inside IR35 by making easily avoidable mistakes. Here are the top ten traps to avoid.
^ TopIR35 Tax Calculators
IR35 Calculator
How much does IR35 cost a contractor?
IR35 Taxes Calculator
Compare the taxes for inside and outside IR35?
^ TopIR35 Forum - Latest
HMRC has announced its new IR35 regime which includes the business entity tests, six IR35 risk scenarios and guidance for contractors.
Two weeks ago
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Wed, 09 May 2012
Concerns are being raised about the scoring and weighting of HMRC’s new business entity tests, which could class most contractors as ‘at risk’.
Last month
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Wed, 04 Apr 2012
Contractors learn from the latest IR35 Forum that HMRC intends to publish online its new IR35 Business Test and IR35 risk scenarios in April 2012.
Last March
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Sat, 24 Mar 2012
The IR35 Forum makes two significant breakthroughs: HMRC will no longer consider contracts in isolation and will publish its general risk indicators.
Last November
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Wed, 23 Nov 2011
Contractors may see real progress at last from the IR35 Forum, as HMRC outlines four key areas for IR35 improvements.
Last October
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Thu, 06 Oct 2011
The “better administration” of IR35 promised to contractors by Chancellor George Osborne can in practice only mean "better enforcement".
Last September
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Thu, 01 Sep 2011
HMRC admits to the IR35 Forum that when targeting contractors for IR35 investigations it has “adopted less refined selection criteria than used now.”
Last August
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Mon, 01 Aug 2011
If HMRC and the Treasury are serious about improving IR35’s administration, they need transparent processes to benchmark and measure performance.
Last July
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Thu, 07 Jul 2011
Contractors in all their variety simply can’t be reduced to tick boxes. In-business tests are great in theory, but will fail contractors in practice.
Last July
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Mon, 04 Jul 2011
In this third of a series of articles analysing options open to the IR35 Forum, ContractorCalculator examines what better administration looks like.
Last June
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Thu, 30 Jun 2011
In this second of a series of articles analysing options open to the IR35 Forum, ContractorCalculator looks at HMRC’s contractor targeting strategies.
Last June
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Wed, 29 Jun 2011
Contractors face ongoing uncertainty as the minutes of the first IR35 Forum reveal that HMRC is proposing to segment them in broad bands of IR35 risk.
Last June
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Tue, 07 Jun 2011
In the first of a series of articles analysing options open to the IR35 Forum, ContractorCalculator looks at why IR35 deserves better administration.
Last June
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Mon, 06 Jun 2011
Contractors can expect the IR35 Forum to deliver real improvements, according to Ann Swain of APSCo, the recruiter body that is now part of the forum.
Others
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Wed, 25 May 2011
^ TopExternal Resources
HMRC - IR35 Forum