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IR35 case law
Explains the meaning behind ‘IR35 case law’ and provides references for finding out further detailed information.
�s start considering IR35 How to Determine if Your Contract Passes IR35 Negotiating Your Contract for IR35 Co�
Category: Articles: IR35 | Wed, 20 Dec 2006

Mutuality of obligation - IR35
Mutuality of Obligation is a common phrase when dealing with IR35 Status disputes. What does it mean?
�arly works for the same Client on new or “rolling contracts”, this can be a pointer used by the Revenue towar� �IR35 disputes is to establish whether there is a “contract of service” (i.e. employed) or a “contract for se�
Category: Articles: IR35 | Mon, 25 Dec 2006

IR35 history & overview
A timeline and oveview of the legislation since it was introduced in April 2000.
�lders 94% of public sector contractor off-payroll contracts are ‘legitimate’ Feb 2012 Oct 2012 Nov 2012 Dec 2� �ments not enough to secure NHS consultant outside contract Oct 2017 Eight ‘outside IR35’ assessments not eno�
Category: Articles: IR35 | Wed, 27 Dec 2006

Recession is leading skilled workers into dream contracting careers
Many workers are finding that the recession is the best thing that ever happened to them, as they embark on their dream careers as contractors.
�reds of thousands, we’ve seen thousands taking up contracting as their next career move,” explains Chaplin. As� �lls are unlikely to be enough to get you the best contracts and keep you in work when you want it, warns Chap� �s , negotiation techniques and a little bit about contract law .” Taking stock Chaplin, who in addition to b�
Category: Articles: Other | Mon, 01 Jun 2009

Contractor guide to the Bribery Act 2010: client hospitality and incentives
Contractors operating in the UK with reputable clients are unlikely to be affected by the Bribery Act and can continue to offer clients hospitality.
�by the contractor’s limited company. However, in contracting terms, for the vast majority of one or two person�
Category: Articles: Other | Fri, 29 Apr 2011

What is a Limited Liability Partnership (LLP)?
Limited liability partnerships (LLP) offer businesses many of the benefits of a general partnership with the limited liability of a limited company.
�LLP can own assets, employ people and enter into contracts. Unlike a limited company, an LLP does not requir�
Category: Articles: Tax Issues | Wed, 21 Jan 2015

What tax code should I be on? How UK tax codes work
UK tax codes tell contractors how much tax they are paying. Limited company contractors control their tax code but it is set for umbrella contractors.
�ly, when a contractor leaves their last job to go contracting they will be given a P45 by their former employer�
Category: Articles: Tax Issues | Tue, 10 Mar 2015

Onshore Employment Intermediaries reporting rules: contractor obligations
Contractors must supply personal data to agencies for the Onshore Employment Intermediaries reporting rules: those that subcontract are also caught.
�s say that one person limited company contractors contracting direct with the client don’t have to submit repor� �ed in the return of the intermediary that has the contract with the end client.” Furthermore: “If a personal�
Category: Articles: Tax Issues | Thu, 16 Apr 2015

Contractor badges of trade: HMRC rules on being in business
Contractors who demonstrate badges of trade according to HMRC’s rules are in business on their own account, explains Emily Coltman of FreeAgent.
�dditional services that are related to their core contracting activities may also be carrying on a trade. Coltm�
Category: Articles: Tax Issues | Wed, 10 Jun 2015

Contractors who subcontract must comply with HMRC employment intermediary obligations
Contractors who subcontract are classed as employment intermediaries and must follow HMRC guidelines to ensure subcontractors pay the right tax.
�hat this means is, should the worker who has been contracted to complete the work be found to have not paid th� �ied: Personal service is a requirement There is a contract between the client and intermediary, or main cont�
Category: Articles: Tax Issues | Mon, 12 Oct 2015