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HMRC abolishes the IR35 Business Entity Tests (BETs) effective from 6 April 2015
HMRC has announced that it plans to withdraw the IR35 Business Entity Tests (BETs) and the example scenarios effective from 6 April 2015.
HMRC’s IR35 Review to be published imminently, contractors learn from the IR35 Forum
Contractors should see HMRC’s IR35 Review published imminently, and the debate over the BETS intensifies, contractors learn from July’s IR35 Forum.
Contractors paying more tax than they should because of poor IR35 advice, says survey
Two in five contractors are paying more tax than they should by drawing salaries above the minimum, falsely believing that it helps their IR35 status.
IR35 Forum minutes: business entity tests aren’t working and should be abolished
The latest minutes of the IR35 Forum meeting held in May 2014 show that the business entity tests are not working as intended and should be abolished.
Contractor guide to HMRC’s IR35 contract review service
You can ask HMRC to review you contract, but this could increase the risk of an enquiry, particularly if the contract is borderline.
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.
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.
Oziegbe vs HMRC appeal victory - no silver bullet for IR35 or false self-employment
The tax tribunal win by Oziegbe over HMRC about control is no ‘silver bullet’ for contractors to use in IR35 or false self-employment cases with HMRC.
Contractors may benefit from OTS employment status review, which could affect IR35
Contractors could benefit from the findings of a review of employment status initiated by the Office of Tax Simplification, due out for Budget 2015.
Merging Income tax and NI – how would it affect dividends and IR35?
The potential merger of income tax and NICs could increase tax on limited company contractors, but remove IR35, suggests James Abbott of Abbott Moore.
New IR35 data confirms HMRC is wasting taxpayers’ cash
Fresh IR35 data obtained by ContractorCalculator on HMRC’s performance in 2012-13 shows specialist teams are losing money enforcing the tax.
Contractor guide to using the Taxpayers’ Charter during tax and IR35 investigations
Contractors can use the Taxpayers’ Charter to help during investigations if they believe HMRC has behaved badly.
IR35 case files: contractor’s review closed quickly due to early expert intervention
Contractors’ HMRC IR35 reviews can be shut down quickly with early intervention from an expert professional adviser, explains Andy Vessey of Qdos.
Contractors see IR35 review progress, but key guidance is delayed, reports IR35 Forum
Contractors are told that HMRC’s latest review of IR35’s administration is well underway, but the publication of the latest guidance has been delayed.
Contractor guide to using substitution to stay outside IR35
If you are able to make unfettered substitutions you can use substitution to stay outside.
Contractors being forced out of Ministry of Justice by new IR35-unfriendly contracts
Contractors may be forced to leave the Ministry of Justice early, or sign a new contract that puts them inside IR35, learns ContractorCalculator.
Contractor clients hit by new HMRC campaign threatening livelihoods, fears PCG
Contractor clients have been targeted in a new HMRC campaign that could damage client relationships and threaten contractor livelihoods, says PCG.
94% of public sector contractor off-payroll contracts are ‘legitimate’
The first off-payroll rules review by the Treasury shows that 94% of public sector contractors provided assurance that their tax affairs are in order.
IR35 costs £700,000pa to administer, yet generates just £1m, admits HMRC
IR35 provides a return on investment to taxpayers of just £300k a year, according to HMRC evidence to the Lords Personal Service Companies inquiry.
IR35 an “unnecessary complexity in an already unfriendly tax system”, Lords told
IR35 and its application by HMRC attracts strong criticism from contributors to the House of Lords’ Personal Service Companies (PSCs) inquiry.
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.
How to avoid an IR35 investigation
Contractors can adopt a range of strategies to reduce the risk of an HMRC investigation.
IR35 needs 3000 inspectors to be policed properly, Lords told
Contractor PSC inquiry: the Lords committee is told that IR35 will require 20,000 investigations a year by 3,000 HMRC staff to police it effectively.
Contractors may benefit from the House of Lords PSC inquiry into IR35 administration
Limited company contractors may benefit as a result of the House of Lords PSC inquiry, with its focus on the administration and effectiveness of IR35.
IR35 and limited companies dominate House of Lords PSC hearing
Use of limited companies were examined by the House of Lords Select Committee on personal services companies (PSCs): HMRC & OTS quizzed on IR35.
Contractor limited companies and IR35 to be investigated by Lords Select Committee
The use of contractor limited companies for tax avoidance and the effectiveness of IR35 are to be investigated by a House of Lords Select Committee.
Contractors will see IR35 statistics by end-November, HMRC tells ContractorCalculator
Contractors will finally get to see how the taxman’s IR35 campaign is performing, confirms HMRC to a ContractorCalculator FOI request.
Contractors still in the dark about IR35 enquiries: IR35 Forum minutes
Contractors still don’t know the impact of HMRC’s IR35 framework, introduced in May 2012, as another IR35 Forum meeting passes with no data offered.
New website IR35Buddy.com offers tools to help contractors overcome IR35 challenges
IR35 Buddy is a new website designed to help contractors tackle IR35 challenges by offering self-help tools and an annual ‘compliance passport’.