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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.
…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

IR35 future: what would happen if the UK copied Canada?
The employment tests in Canada are similar to the UK ones, but it is the client who gets punished if a contractor is found to be a disguised employee.
…actors, which could impact negatively on the UK’s contracting sector.… …and client. It asks whether the relationship is a contract of services , where the contractor is really an e…
Category: Articles: IR35 | Tue, 28 Sept 2010

Mutuality of obligation - IR35
Mutuality of Obligation is a common phrase when dealing with IR35 Status disputes. What does it mean?
…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

IR35 history & overview
A timeline and oveview of the legislation since it was introduced in April 2000.
…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.
…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 danger: when your contract is different from the agency-client contract
HMRC always obtains the agency-client contract and compares it with the contractor contract. They rarely agree, and this spells trouble.
…ract that you have with the agency. Two Different Contracts This presents a serious challenge to contractors,… …In IR35 cases, HMRC always obtains the contract between the agency and the client and compares it…
Category: Articles: IR35 | Mon, 10 Mar 2008

Financial impact of IR35 on contractors
A contractors take home pay is reduced by up to 25% when caught.
…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.
…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 and substitution: substituting twice a year could save contractors thousands
Mounting evidence suggests that a contractor’s genuine right of substitution, if exercised, is the key status factor outweighing all others.
…of the services on their behalf then they are sub-contracting the work,” continues Vessey. “Paying helpers duri… …outside of IR35 . This is crucial, because with a contract that puts the contractor inside IR35, the typical…
Category: Articles: IR35 | Tue, 30 Sept 2008

Contractor HMRC inspections: do you have your IR35 life raft ready?
All contractors are HMRC investigation targets but will have nothing to fear with good preparation.
…ssential IR35 survival aids include: Ensuring all contracts are reviewed by an IR35 specialist Where possible…
Category: Articles: IR35 | Wed, 06 May 2009