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IR35 special report: 10 years that shook the world of UK contractors
ContractorCalculator marks 10 years of IR35 with expert perspectives on this controversial tax law - Download the 36 page special report now!
�g facts to come out of ContractorCalculator’s new IR35 special report on the past, present and future of� �ion of the fact that IR35 has helped shape modern contracting, for better or worse, ContractorCalculator has co�
Category: News | Mon, 02 Nov 2009

Contractor guide to HMRC’s IR35-related online information and advice
Contractors keen to learn about IR35 and its impact on their limited company contracting business can use HMRC’s website, but only with due caution.
�article has been updated and replaced with: HMRC IR35 information and advice - a guide for contractors� �35 and its implications for their limited company contracting business can find information HMRC’s website. If� �ion of an IR35 and employment law expert on their contracts and not to rely entirely on HMRC’s interpretation� �ind information HMRC’s website. If a contractor’s contract is found to be inside IR35 and they are judged to�
Category: Articles: IR35 | Thu, 01 Jul 2010

Contractor IR35 investigation for first time sparked by P35 service company question
HMRC may have started targeting contractors for IR35 investigations by using the P35 service company question, according to Seb Maley of Qdos
�t appears they may well become targets of an HMRC IR35 enforcement campaign. So warns Seb Maley of Qdos� �spector has asked to see the contractor’s current contract and to find out who reviewed it to establish whet�
Category: News | Mon, 05 Jul 2010

IR35 may be repealed or replaced, but the old rules will apply to previous contracts
Whatever happens, it will still apply to contracts completed in the years the legislation was in force, warns Qdos’ Andy Vessey.
�Contractors anticipating the demise of IR35 , as a consequence of the IR35 review being condu� �ts historical context. “Much has been made in the contracting community about unfair retrospective tax legislat� �R35 house in order, as whatever happens in future contracts worked on until any new legislation comes into fo� �eir tax affairs with due care, commissioning IR35 contract reviews and keeping rigorous hard copy and electr�
Category: Articles: IR35 | Wed, 11 Aug 2010

IR35 risk profiles likely to be the future of HMRC compliance campaign
IR35 risk profiles are likely to be the drivers of HMRC’s IR35 compliance campaign, once the full results of the IR35 Forum’s work are revealed.
�IR35 risk profiles are likely to underpin HMRC’s IR35�
Category: News | Sat, 17 Mar 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.
�. Contractors seeking to determine their level of IR35 risk, and the likelihood of an investigation turn� �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.
�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

No certainty from HMRC’s new IR35 framework, but the policy debate must be sustained
No certainty for limited company contractors yet, but the policy debate is far from over, say OTS Tax Director John Whiting and PCG’s Simon McVicker.
�HMRC’s new IR35 framework, with its business entity tests , examp� �tors outside of IR35.” Vessey agrees: “HMRC’s new contract review service that will provide contractors foun�
Category: News | Tue, 15 May 2012

IR35 compliance letters are out: affected contractors urged to seek expert advice
Contractors receiving HMRC’s IR35 compliance letters should not panic and instead seek expert professional advice, says Qdos Consulting’s Seb Maley.
�New IR35 compliance letters have been hitting limited comp� �yer record checks, but they request copies of all contracts and a breakdown of the company’s income over its�
Category: News | Wed, 13 Jun 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.
�and, and can prove it, could enjoy three years of IR35-free contracting under HMRC’s new risk-based appr� �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

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