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IR35 and contracting: just why do cases take so long to be resolved?
You can be forced to endure years of stress before your case is resolved with HMRC.
�Contractors facing IR35 investigations can be forced to wait many years u� �igation for several tax years, each with multiple contracts, then a considerable amount of information must b� �stigator will want to know the details about each contract for every tax year being investigated. That means�
Category: Articles: IR35 | Sun, 22 May 2011

IR35 Solutions: Improved targeting by HMRC will increase the quality of enforcement
If it is to remain in the medium term, HMRC can apply its expertise to improve targeting and increase the quality and consistency of enforcement.
�IR35 is unlikely to be abolished or replaced in the me� �eeds to drive effective self-compliance among the contracting community. And the evidence clearly suggests HMRC�
Category: Articles: IR35 | Mon, 31 Jan 2011

Contractors can use HMRC's employment status resources to help with IR35 status
HMRC’s online manuals for tax inspectors’ use provide contractors with insights into how not to be seen as an employee and how to stay outside.
�r is a disguised employee and therefore caught by IR35 can use the resources available in HMRC’s online� �There is also a revealing section on ‘opinions on contracts’, which includes case studies, as well as letter�
Category: Articles: IR35 | Thu, 01 Jul 2010

IR35 issues for project managers working as contractors
Project managers can stay outside as long as they have no line management responsibilities.
�ey may well be identified by HMRC as being inside IR35 , with all the resulting additional tax liabiliti� �roject managers include: If the contractor starts contracting for their former employer, many existing staff wo� �Contractors who choose contracts with project management responsibility by definit� �igation, HMRC will typically require the original contract advertisement and any resulting proposal from the�
Category: Articles: IR35 | Tue, 17 Aug 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.
�t to a similar battery of employment tests to the IR35 tests used for those working in the UK. These tes� �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

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

Contracting termination clauses that avoid IR35 risk
The termination clause in a contract can result in a ruling going either way.
�ave a part to play in keeping contractors outside IR35 . Termination clauses and notice periods vary con� �So why should termination clauses be left out of contracts? If a project ends naturally ahead of schedule an� �clauses and notice periods vary considerably from contract to contract. Most are designed to protect the cli�
Category: Articles: IR35 | Mon, 18 Jan 2021

Keeping control keeps IR35 away from contractors
To stay outside, you should ensure you are not under the supervision, direction and control of your clients.
�ients may also be likely to be found to be inside IR35 . Control is one of the key tests of employment u� �when determining control. This is because in many contracts the contractor is required to work on the client’� �requires doing, which was outside of the original contract. There are two aspects to the ‘what’ factor: Does�
Category: Articles: IR35 | Thu, 07 Jan 2021

Under the bonnet of the HMRC IR35 tool
A detailed examination of the underlying design and code structure of HMRC’s IR35 tool reveals multiple glaring issues. Take a look under the bonnet.
�HMRC’s IR35 tool is shallow, doesn’t align with how tribunal� �a precedent whereby judges can entirely disregard contracts, instead looking solely at the facts on the groun�
Category: Articles: IR35 | Thu, 01 Jun 2017

Contracts alone won’t protect contractors from IR35
A contract between a contractor and a client is not necessarily a defence against a determined HMRC IR35 investigation.
�t necessarily a defence against a determined HMRC IR35 investigation , as highlighted by the famous IR35� �rnative Book Company . In that case, although the contracts stated that the contractor, Keith Shepherd, had t� �A contract between a contractor and a client is not necessar�
Category: Articles: IR35 | Wed, 12 Apr 2017