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Umbrella companies and IR35
Explains whether it can be avoided using an umbrella scheme.
�Contractor payment structures and IR35 As a contractor, your IR35 status is not dependan� �r you fall inside IR35 is solely dependant on the contract between your limited company (or umbrella company�
Category: Articles: IR35 | Mon, 03 Jul 2006

IR35 history & overview
A timeline and oveview of the legislation since it was introduced in April 2000.
�Doing IR35 research? We list every major event in the histor� �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

Dealing with multiple contracts being inside and outside IR35
Accounting requirements when you have contracts both inside and outside IR35.
�acts, some of which will fall inside the scope of IR35 and others outside. When this occurs it is import� �accounting year you may earn revenue from several contracts, some of which will fall inside the scope of IR35� �enses which relate to “inside” and “outside” IR35 contract work. Receipts and payments for IR35 contract wor�
Category: Articles: IR35 | Fri, 25 May 2007

IR35 penalties: the cost to contractors of being caught inside
Working on contracts inside means you must pay extra tax and, if caught without declaring it, you face steep HMRC penalties.
�IR35 penalties are a fact of life limited company cont� �ctors need to be aware of. Contractors working on contracts that they know to be inside IR35 must pay signifi� �net earnings. However, contractors who know their contract is inside IR35 and choose to conceal it, or who a�
Category: Articles: IR35 | Mon, 20 Sept 2010

HMRC’s IR35 tax yield data reveals only £219,180 was paid by contractors in 2010/11
Calm before the storm? Contractors only paid £219,180 in IR35 tax with just 23 reviews last year, HMRC admits. But that could all be about to change.
�Contractors paid only £219,180 in IR35 tax in the 2010-2011 tax year. And in the same pe� �sure to increase yields from compliance activity, contracting sector experts fear this could be the ‘calm befor�
Category: News | Thu, 22 Sept 2011

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.
�e. Limited company contractors can use HMRC’s six IR35 example scenarios to help them evaluate their IR3� �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

HMRC IR35 information and advice - a guide for contractors
Contractors can access information, guidance & advice online and by phone from HMRC, but it comes with a health warning as there are grey areas.
�wealth of information, guidance and advice about IR35 on HMRC’s website, and there is also an IR35 help� �the types of workers affected, including the core contracting disciplines of IT, engineering, construction and� �s website, and there is also an IR35 helpline and Contract Review Service. The online resources include the�
Category: Articles: IR35 | Thu, 11 Sept 2014

IR35 peace of mind costs less than a round of drinks
Contractors seem less well prepared for HMRC’s latest IR35 campaign, despite peace of mind being available for less than the cost of a round of drinks.
�Would you consider IR35 peace of mind for less than the cost of a round o� �ause it seems that HMRC is again coming after the contracting sector, using poorly constructed IR35 risk assess�
Category: News | Wed, 06 Mar 2013

Public sector contractors: 6 step plan to carry on working outside IR35
Follow this 6 step action plan to keep you operating outside IR35 by mitigating the impact of the public sector reforms.
�The public sector IR35 reforms have prompted widespread concern with the� �ndently test your IR35 status If you want to stay contracting in the public sector and remain outside IR35, you� �measures could see you forced into an inside-IR35 contract, costing you thousands of pounds in extra tax. Yo�
Category: Articles: Public Sector IR35 Reforms | Mon, 12 Dec 2016

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.
�ited company contractors will be subject to a new IR35 Business Test and six IR35 risk scenarios from Ap� �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

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