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IR35 may be repealed or replaced, but the old rules will apply to previous contracts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 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

Contractor appeals against HMRC IR35 rulings
Contractors who have been found by HMRC to fall foul and been presented with a large bill for back taxes can appeal to the tax tribunal.
…ctors it suspects are working on contracts inside IR35 . Contractors who have had an IR35 investigation… …estigating contractors it suspects are working on contracts inside IR35 . Contractors who have had an IR35 in…
Category: Articles: IR35 | Wed, 22 Jul 2009

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

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

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.
…This guide refers to IR35 in the context of the original Intermediatries Le… …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

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.
…Contractors unsure about their IR35 status and whether their contract is ‘IR35 friend… …terest and penalties. HMRC only considers current contracts, and not one you are considering, making the serv… …unsure about their IR35 status and whether their contract is ‘IR35 friendly’ have the option to call HMRC’s…
Category: Articles: IR35 | Mon, 15 Sept 2014

CAM Ltd v Revenue & Customs: 5 key IR35 lessons for contractors
The first IR35 ruling in seven years provides several key lessons that contractors can use to avoid a heavy tax bill. Find out what they are, here.
…enue & Customs appears to provide a clear-cut IR35 ruling, due to a heavy amount of control and suff… …n to deem her subject to control, even though her contract with the BBC bore no reference to these guideline…
Category: Articles: IR35 | Mon, 19 Feb 2018

IR35 case study - trying to renegotiate an agency contract
A contractor explains his frustrations at trying to negotiate a services based contract with an agency.
…Over the years since IR35 was introduced in April 2000 we have received man… …us about trying to resolve IR35 issues with their contracts. Here we share the details of one who successfull… …ails of one who successfully managed to get their contract changed - and you can too! A contractors IR35 exp…
Category: Articles: IR35 | Sat, 17 Sept 2016