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Mutuality of obligation - IR35
Mutuality of Obligation is a common phrase when dealing with IR35 Status disputes. What does it mean?
�es and is particularly relevant in the context of IR35 . It is often one of the main factors for failing� �arly works for the same Client on new or “rolling contracts”, this can be a pointer used by the Revenue towar� �IR35 disputes is to establish whether there is a “contract of service” (i.e. employed) or a “contract for se�
Category: Articles: IR35 | Mon, 25 Dec 2006

Financial impact of IR35 on contractors
A contractors take home pay is reduced by up to 25% when caught.
�income the financial impact of getting caught by IR35 is significant – they will pay far more tax on th� �ntractors do to avoid the finacial impact of IR35 Contract Review: It is important to take IR35 legal advice�
Category: Articles: IR35 | Fri, 27 Jun 2008

Put yourself outside IR35 by bringing in expert help
Contractors can apply simple strategies to add weight to their status by employing expert sub-contractors to work on their contracts.
�s to demonstrate to HMRC that they are outside of IR35 . One of these is to employ a specialist to help� �m with an aspect of their work on a contract. Sub-contracting work to an expert colleague can cost quite a lot� �ir own right. Substitution clauses appear in many contracts, both when the contract is direct with the client� �st to help them with an aspect of their work on a contract. Sub-contracting work to an expert colleague can�
Category: Articles: IR35 | Mon, 01 Sept 2008

IR35 contract review service by HMRC
What is the HMRC Contract Review service and should you use it?
�roduction The financial impact of being caught by IR35 is expensive, as you can see using the IR35 Tax C� �Tax Calculator . It is important to know if your contracts pass IR35 so you can structure your payments acco� �a number of independent experts who offer an IR35 contract review service, HMRC can also provide an opinion�
Category: Articles: IR35 | Mon, 19 Sept 2005

An evaluation of the HMRC IR35 advice and guidance
Provides an independent viewpoint of the IR35 advice on the HMRC web site.
�Introduction Being inside IR35 means that for tax purposes you will be judged as� �sign a contract. They will be able to review your contracts , help you remain outside IR35 and protect you ag� �m an expert in IR35, preferably before you sign a contract. They will be able to review your contracts , hel�
Category: Articles: IR35 | Wed, 09 Feb 2005

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

The 5 step IR35 defence before signing the contract
Follow these 5 easy steps before signing and starting your contract to ensure IR35 does not apply to you.
�The best time to prepare for an IR35 tax investigation is before you start every contr� �IR35 tax investigation is before you start every contract Here are the key steps to preparing an IR35 defen�
Category: Articles: IR35 | Tue, 18 Apr 2017

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

IR35 contract problems: Top 10 reasons a contractor’s contract will fail
Contractor contracts are vital evidence that can be used by HMRC to place a contract inside. Don’t let your contract fail and cost you cash.
�iations seriously – very seriously – to avoid the IR35 traps that could not only make their contracts fa� �oid the IR35 traps that could not only make their contracts fail IR35 tests, but also cost them an awful lot� �Contractors need to take their contract negotiations seriously – very seriously – to avoi�
Category: Articles: IR35 | Fri, 04 Nov 2016