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Contractors can use HMRC's employment status resources to help with IR35 status
HMRC’s online manuals for tax inspectors’ use provide contractors with insights into how not to be seen as an employee and how to stay outside.
�r is a disguised employee and therefore caught by IR35 can use the resources available in HMRC’s online� �There is also a revealing section on ‘opinions on contracts’, which includes case studies, as well as letter�
Category: Articles: IR35 | Thu, 01 Jul 2010

Contractor guide to using substitution to stay outside IR35
If you are able to make unfettered substitutions you can use substitution to stay outside.
�If correctly implemented, a substitution is an IR35 ‘silver bullet’ that demonstrates personal servic� �n means they really can send someone in to do the contracted work in their place. If the client gets involved� �to be required, then there cannot possibly be a ‘ contract of service ’, or employment contract, in place, s�
Category: Articles: IR35 | Wed, 16 Apr 2014

How to avoid an IR35 investigation
Contractors can adopt a range of strategies to reduce the risk of an HMRC investigation.
�ontractors seeking to avoid being targeted for an IR35 investigation by HMRC can adopt a range of strate� �IR35 best practice: Contractors should begin each contract with a contract dossier that will start with the�
Category: Articles: IR35 | Tue, 14 Jan 2014

Contractors inside IR35 pay 14% more tax than permanent employees
If you are inside it and being paid via a deemed payment you will pay 14% more tax than a permanent employee, but get no rights.
�ed company contractors whose contracts are inside IR35 and who pay themselves via a deemed payment calcu� �Limited company contractors whose contracts are inside IR35 and who pay themselves via a deem�
Category: Articles: IR35 | Wed, 15 Jan 2014

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.
�Contractors receiving a IR35 compliance letter from HMRC should seek professio� �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

IR35 applies to office holders unless there is no personal service
It will apply to any contractor who becomes an office holder unless they can prove that personal service is not required.
�duties of an office for their client must operate IR35 . That is unless they can prove that the role doe� �Proving no personal service is a condition of the contract will be difficult to achieve for the vast majorit�
Category: Articles: IR35 | Tue, 25 Nov 2014

IR35 negotiations - use employment rights to gain client cooperation
Contractors can use the threat of claiming employment rights as a bargaining chip with clients following two key rulings, says Andy Vessey of Qdos.
�s during contract negotiations, or during an HMRC IR35 enquiry . And if they lose an IR35 enquiry due to� �on their own professional business and enter into contracts to provide services to clients or customer,” cont� �m to secure cooperation from their clients during contract negotiations, or during an HMRC IR35 enquiry . An�
Category: Articles: IR35 | Wed, 10 Sept 2014

IR35 future: what would happen if the UK copied Canada?
The employment tests in Canada are similar to the UK ones, but it is the client who gets punished if a contractor is found to be a disguised employee.
�t to a similar battery of employment tests to the IR35 tests used for those working in the UK. These tes� �actors, which could impact negatively on the UK’s contracting sector.� �and client. It asks whether the relationship is a contract of services , where the contractor is really an e�
Category: Articles: IR35 | Tue, 28 Sept 2010

Contractor HMRC inspections: do you have your IR35 life raft ready?
All contractors are HMRC investigation targets but will have nothing to fear with good preparation.
�hittaker of Qdos Consulting, which specialises in IR35 and legal matters for contractors throughout the� �ssential IR35 survival aids include: Ensuring all contracts are reviewed by an IR35 specialist Where possible�
Category: Articles: IR35 | Wed, 06 May 2009

Contractors staying outside IR35: setting expectations with a letter to the client
A contractor’s covering letter sent with a confirmation of arrangements to a client manages expectations.
�s that is likely to tip contractors straight into IR35 with all the financial implications that go with� �ional or knowledge worker whose business has been contracted to complete a specific project. As such, the cont� �r the rate or project fee and separate contract.’ Contracting’s part and parcel traps Finally, Vessey warns all� �s IR35 status will be determined by their written contract and the reality of the actual working relationshi�
Category: Articles: IR35 | Wed, 28 Apr 2010