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Contractors are bolstering their IR35 defences with lessons from new online IR35 Test
Contractors taking ContractorCalculator’s free online IR35 Test are successfully overcoming everyday IR35 challenges, explains Seb Maley of Qdos.
�ntractors are using ContractorCalculator’s online IR35 Test to “find and fix” everyday IR35 challenges,� �nfirmation of arrangements signed by the client A compliant contract is good, but the actual working practice� �hts areas where contractors’ working practices or contracts might need tightening up to avoid the unwelcome a� �lculator on the development of the IR35 Test, the contract is always the first port of call when assessing I�

Category: News | Mon, 19 Sept 2011


Contracting top 10: Making sure IR35 won’t apply to you
HMRC is constantly on the lookout for ‘disguised employees’. Here are ten precautions you can take to ensure you don’t get caught.
�nies, run the risk of unwittingly being caught by IR35 if they’re not careful. This can result in a subs� �s unlimited IR35 assessments, helping you to stay compliant with IR35, combined with insurance to protect aga� �conduct retrospective investigations of your past contracts. You should keep records, such as telephone logs� �d replacing an employee You should always start a contract on the understanding that the role is for a contr�

Category: Articles: IR35 | Wed, 18 Nov 2015


Public sector contractors and clients need answers as HMRC postpones ESS tool launch
Contractors are being asked to work without IR35 status confirmation after HMRC delayed the launch of its ESS tool, warns Andy Chamberlain of IPSE.
�With public sector IR35 reforms imminent, HMRC’s failure to develop a wor� �tool as the only way they can be seen to be fully compliant with the IR35 public sector reforms, so until it’� �ontractors paid a month in arrears to renegotiate contracts prior to 6 March to avoid the risk of excessive t� �le IR35 tool means contractors are being asked to contract without confirmation of their IR35 status. The ta�

Category: News | Thu, 02 Mar 2017


What are umbrella schemes for contractors?
Explains what umbrella companies are and how contractors use them.
�, because via an umbrella you will be taxed as if IR35 applies (or caught by IR35), which can mean a dif� �re are other payment schemes which purport to be "compliant umbrella schemes" and offer large take home pay f� �utside IR35, and are a higher rate tax payer then contracting via a limited company is the better financial rou� �any bank account. For long term contractors whose contracts are outside IR35 umbrellas are not as tax efficie� �nce of circa 20% in your tax home pay. If you can contract outside IR35, and are a higher rate tax payer the�

Category: Articles: Contractor umbrellas companies | Thu, 15 Feb 2018


Public sector IR35 reforms: Agency/client cooperation key to overcoming hurdles
Agencies and clients need to work together to ensure IR35 compliance, but FCSA CEO Julia Kermode warns of further threats to the supply chain.
�eek until the implementation of the public sector IR35 reforms , clear communication between public sect� �pointers for contractors seeking an established, compliant umbrella: Check that the umbrella has compliance� �may not extend as far as securing a professional contract review . Kermode suggests using HMRC’s Employment�

Category: News | Mon, 03 Apr 2017


Contracting stakeholders raise concern over T&S changes and public sector IR35 reform
Contracting stakeholders met to discuss T&S changes and public sector IR35 reform at FCSA’s Compliance Seminar, attended by ContractorCalculator.
�to T&S, as well as the proposed public sector IR35 reforms. Attendees expressed concern over the lac� �Robert Burton conceded that in targeting the non-compliant, HMRC has a tendency to overlook how legislation� �gave umbrella providers, accountants and relevant contracting stakeholders an opportunity to address changes to� �35, why not simply only hire people on fixed term contracts, and forget about the test?” HMRC responded that� �simply by including a substitution clause in the contract. “I think we were all expecting the recent HMRC g�

Category: News | Tue, 12 Apr 2016


Umbrellas, HMRC, and dispensation agreements
How HMRC views umbrella companies and an explanation of dispensation agreements
�ttractive for any contractors who are outside the IR35 legislation . What is a dispensation agreement? E� �the more dubious operations. HMRC should see the compliant umbrella firms as a good way of collecting tax ra� �ower net income than they could otherwise earn by contracting through a limited company.� �n-depth service covering such areas as employment contracts, extendable HR functions, comprehensive insurance�

Category: Articles: Contractor umbrellas companies | Wed, 25 Jan 2006


HMRC dismisses IR35 forums members views and courts on laws omitted from CEST
HMRC’s view remains unchanged over its omission of case law from CEST and dismisses the compelling evidence put forward by IR35 Forum Members.
�s Check Employment Status for Tax (CEST), despite IR35 Forum Members providing compelling evidence to re� �d is an unfair attempt by HMRC to overtax already compliant tax payers.” What the judges have said on MOO The� �stablished mutuality of obligation by virtue of a contract being in existence. We believe that this is a sig�

Category: News | Tue, 10 Jul 2018


What is a ‘personal service company’?
Many contractors who work for clients through their own limited companies frequently find their business referred to as a ‘personal service company’.
�ch leaves contractors who are not affected by the IR35 tax legislation with few choices. The term ‘perso� �elp with tax issues and generally ensure you stay compliant. If you use a specialised firm the fees can be ve� �estigating the tax affairs of contractors. In the contracting sector, the generally accepted definition of a pe� �not want even the slightest risk of there being a contract of service, or an employment relationship, with t�

Category: Articles: Limited Companies | Thu, 22 Mar 2018


Government publishes consultation to regulate the umbrella market
The Government publishes an analysis of the role of umbrella companies with solutions to potential interventions to prevent non-compliance with tax and rights.
�have been inside the off-payroll working rules ("IR35") because using umbrellas takes workers out of th� �sinesses engaging workers unknowingly through non-compliant umbrella companies Non-compliance leading to an u�

Category: News | Wed, 07 Jun 2023


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