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Valid expenses as a contractor - what you can claim
We describe in detail what expenses are allowed to be claimed when you are contracting.
…u can claim will depend to a large extent on your IR35 status. The list of valid expenses you can claim… …ses you can claim is longer if you are working on contracts which are outside the scope of IR35. What are val… …ses outside of IR35? The expenses allowable for a contract not caught by IR35 would be as follows: The amoun…
Category: Articles: Expenses | Wed, 23 Nov 2005

Contractual clauses and the Agency Workers Regulations (AWR)
Contractors finding clauses relating to the Agency Workers Regulations in agency contracts needn’t necessarily be alarmed says Roger Sinclair of Egos.
…bunals.” AWR clauses are not directly relevant to IR35 Sinclair says that the inclusion of AWR clauses h… …ncy Workers Regulations (AWR) being inserted into contracts by their agencies, but many such clauses should n… …s’ approach to risk is such that they will fill a contract with clauses to try and ensure that any conceivab…
Category: Articles: Agency Workers Regulations | Thu, 23 Feb 2012

International contracting and IR35
Where you pay taxes determines whether or not you have to worry. If you pay in the UK, then you have to worry.
…IR35 questions when contracting abroad: Are you tax-li… …IR35 questions when contracting abroad: Are you tax-liable in the UK? When do you… …business? An IR35 assessment can be made based on contracts drawn up anywhere in the world Simon Sweetman Any… …your limited company back home? Does your foreign contract address the IR35 issues? If you are not tax-liabl…
Category: Articles: Contracting Overseas | Wed, 30 Jan 2008

IR35 compliance letters – contractor guidance on how to respond
Contractors receiving a new-style compliance letter from HMRC should only respond after seeking expert help.
…Contractors receiving a IR35 compliance letter from HMRC should seek professio… …requires to be supplied within 30 days Copies of contracts that give rise to the income breakdowns requested… …ule, my client finds me something to do until the contract period is over ”: This statement implies there is…
Category: Articles: IR35 | Tue, 28 Aug 2012

IR35 reviews by HMRC: how they work
Undergoing a review by HMRC means facing a long, stressful investigation process.
…An IR35 review by HMRC can take up a limited company cont… …ess ’, which clearly establishes the contractor’s contracts as being outside IR35. Get the client on side Aft…
Category: Articles: IR35 | Tue, 10 Jul 2012

What is a disguised employee?
Limited company contractors will find themselves labelled as ‘disguised employees’ and caught if they pass the tests of employment.
…e UK government introduced tax legislation called IR35 that, when applied by HM Revenue and Customs (HMR… …tional Insurance Contributions (NICs) as if their contracting fee income were employment income. The tests of e… …unt or a disguised employee. IR35 is applied on a contract by contract basis. So, for example, a contractor…
Category: Articles: IR35 | Wed, 29 Feb 2012

IR35 - Top 10 traps to catch the unwary contractor
HMRC is always on the lookout for contractors who put themselves inside it by making easily avoidable mistakes. Here are the top ten traps to avoid.
…hat provide grounds for HMRC to investigate their IR35 status. And for those contractors without the sto… …this is a common feature in business-to-business contracts for services. 9. The client pays for your trainin… …ou were hired to do and that are detailed in your contract, and don’t let your client tell you what to do an…
Category: Articles: IR35 | Wed, 23 Sept 2009

Contractors must demonstrate business risk as part of keeping contracts outside IR35
Demonstrating business risk can show a contractor as ‘being in business’, thereby helping the case for being outside..
…account can use this evidence to help with their IR35 defence , because taking business and financial r… …lting The corresponding items for knowledge-based contracting businesses are capital expenditure on computers a…
Category: Articles: IR35 | Wed, 28 Apr 2010

Contractors caught by IR35 who believe the agent was at fault have few grounds to sue
Contractors may blame their agent for landing them with a contract inside, but they have few legal options.
…ractors who find that their contract is caught by IR35 often seek to pass the blame to their agency, cla… …y misled the contractor. In addition, many agency contracts have exclusion clauses that disallow the contract… …Contractors who find that their contract is caught by IR35 often seek to pass the blame to…
Category: Articles: IR35 | Sat, 01 May 2010

Contractor guide to IR35 case law
Case law is fundamental to the workings of the UK legal system and is often used to determine whether a contractor is inside or outside.
…Contractor employment status under IR35 legislation depends on the interpretation of both… …law expert who has a specific track record in the contracting sector and on IR35 cases. That expert will unders… …ses. That case established that for an employment contract to be in place, all three of the following condit…
Category: Articles: IR35 | Tue, 08 Jun 2010