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Contractors who involve expert IR35 advisors can close down HMRC investigations early
Early intervention by expert advisors can prevent HMRC investigations turning into full blown status reviews.
�ited company with multiple income streams from IT contracting, landscape gardening and property letting.” Despi� �spotted the substitution clause in the haulier’s contract and asked the client if it was genuine: “The clie�
Category: Articles: IR35 | Tue, 22 Nov 2011

What is a disguised employee?
Limited company contractors will find themselves labelled as ‘disguised employees’ and caught if they pass the tests of employment.
�tional Insurance Contributions (NICs) as if their contracting fee income were employment income. The tests of e� �unt or a disguised employee. IR35 is applied on a contract by contract basis. So, for example, a contractor�
Category: Articles: IR35 | Wed, 29 Feb 2012

IR35 Business Entity Test for contractors – process and questions
You can help determine your level of risk by taking HMRC’s business entity tests, answering 12 questions about your business.
�ness hired anyone in the last 24 months to do the contracted work you have taken on? This could be demonstrate� �imited company contractors can answer about their contracting businesses. Each question attracts a given weight� �ring a confirmation of arrangements and obtaining contract reviews , to make their ‘in-business’ case. To sp�
Category: Articles: IR35 | Wed, 25 Apr 2012

Contractor guidance on HMRC’s six IR35 example scenarios
You can use HMRC’s six example scenarios to help you decide whether it is likely to apply to your current contract.
�This is because the scenarios focus on individual contracts, whereas the business entity tests are designed t� �strate when and why IR35 will apply to a specific contract, and when and why it will not. HMRC says that the�
Category: Articles: IR35 | Thu, 10 May 2012

IR35 reviews by HMRC: how they work
Undergoing a review by HMRC means facing a long, stressful investigation process.
�ess ’, which clearly establishes the contractor’s contracts as being outside IR35. Get the client on side Aft�
Category: Articles: IR35 | Tue, 10 Jul 2012

Contractor guidance on HMRC’s risk-based approach to IR35 & the business entity tests
You can use HMRC’s business entity tests to gauge your risk, which could lead to 3 years of free contracting.
�f three risk bands – high, medium and low – their contracting business falls. Contractors who fall into the low� �ndergo an IR35 review by HMRC , even though their contracts would be outside IR35 if the legislation were to� �ld include: Address of business premises Lease or contract for business premises Utility bills for business�
Category: Articles: IR35 | Thu, 16 Aug 2012

IR35 compliance letters – contractor guidance on how to respond
Contractors receiving a new-style compliance letter from HMRC should only respond after seeking expert help.
�requires to be supplied within 30 days Copies of contracts that give rise to the income breakdowns requested� �ule, my client finds me something to do until the contract period is over ”: This statement implies there is�
Category: Articles: IR35 | Tue, 28 Aug 2012

Contractor guide on when IR35 will apply to overseas contracts
Contractors domiciled in the UK and working on overseas contracts will find that it still applies in most cases.
�Insurance Contributions (NICs) element. ‘Onshore’ contracts in the European Economic Area and Reciprocal Agre� �d with the contractor’s evidence that an overseas contract is outside IR35, it may wish to contact the clien�
Category: Articles: IR35 | Mon, 29 Oct 2012

Covering letters persuading clients to sign an IR35 confirmation of arrangements
Contractors facing challenges securing a signed confirmation of arrangements from a client may find a well-structured covering letter does the job.
�if the IR35 review is opened some years after the contract. A contractor might use the following points when�
Category: Articles: IR35 | Thu, 10 Jan 2013

IR35 - Top 10 traps to catch the unwary contractor
HMRC is always on the lookout for contractors who put themselves inside it by making easily avoidable mistakes. Here are the top ten traps to avoid.
�this is a common feature in business-to-business contracts for services. 9. The client pays for your trainin� �ou were hired to do and that are detailed in your contract, and don’t let your client tell you what to do an�
Category: Articles: IR35 | Wed, 23 Sept 2009