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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.
�etter administer IR35. Whilst contractors and the contracting community broadly welcome the intention to ‘bette�
Category: News | Wed, 29 Jun 2011

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.
�inistered” might, and might not, look like from a contracting perspective. This is the third in a series of art� �ion for several years without seeking alternative contracts or doing anything that remotely resembled running�
Category: News | Thu, 30 Jun 2011

ContractorCalculator Whitepaper: IR35 - Better administration or enforcement?
The “better administration” of IR35 promised to contractors by Chancellor George Osborne can in practice only mean "better enforcement".
�turn, will result in an even greater focus on the contracting sector by an HMRC under pressure to increase tax�
Category: News | Wed, 31 Aug 2011

IR35 Forum: partial breakthrough over risk rules but in-business tests may be looming
The IR35 Forum makes two significant breakthroughs: HMRC will no longer consider contracts in isolation and will publish its general risk indicators.
�ness tests’ imposed in other countries with large contracting workforces have not benefited contractors; in cas� �. HMRC has agreed that it will no longer consider contracts in isolation. The Forum minutes state that, “in o�
Category: News | Wed, 23 Nov 2011

IR35 Forum reveals HMRC to publish IR35 Business Test in April 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.
�ce for and to educate contractors, recruiters and contracting services firms. This initiative will be led by th� �s businesses as a single entity, rather than on a contract by contract basis. This is likely to place a grea�
Category: News | Sat, 24 Mar 2012

HMRC’s business entity tests for contractors may already be unravelling
Concerns are being raised about the scoring and weighting of HMRC’s new business entity tests, which could class most contractors as ‘at risk’.
�ts work in practice, but also how HMRC deals with contracting firms found to be at medium or high risk. John Br� �ontractor could still pass IR35 tests, with their contracts easily being outside IR35. “In other words, the n�
Category: News | Wed, 04 Apr 2012

Contractor protection ‘time bomb’ threat grows, created by rapid structural growth
Contracting’s structural growth of new contractors who are uninsured and unprotected is creating a protection ‘time bomb’.
�Contracting is growing rapidly and creating a life insurance� �y explains: “A contractor who is only planning to contract for a few years and then return to employment may�
Category: News | Thu, 30 Apr 2015

Contractors can cut dividend tax by shifting life insurance costs into their company
Contractors can ease the blow of dividend tax changes and save corporation tax by moving life insurance into their company.
�corporation tax savings. “Many contractors enter contracting with legacy life assurances they took out when em�
Category: News | Wed, 04 May 2016

OTS tax relief report: little impact on contractors, but deeper tax issues flagged
The final report on tax reliefs by the Office of Tax Simplification will have little impact on contractors, but deeper tax issues are highlighted.
�ited company when taking a break or retiring from contracting. “It’s clear that many of the reliefs are valuabl�
Category: News | Thu, 03 Mar 2011

IR35 reform not a done deal: OTS wants to hear from contracting sector on 3 options
Contractors are not facing a ‘done deal’ on IR35 - the OTS is calling for more debate on options for reform before sending final report to ministers.
�Contractors and the contracting sector can still influence the outcome of IR35 re� �months Creating preferred supplier lists of IR35 contract reviewers whose opinion would be accepted by HMRC�
Category: News | Thu, 10 Mar 2011

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