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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

IR35 Court Cases: History of all cases and references to judgments
Interested in the IR35 court cases? Find here a list of all historic IR35 results and copies of the court judgments.
�Interested in the IR35 court cases? We list every single one here. The I�
Category: Articles: IR35 | Fri, 10 Nov 2023

Contractors can avoid IR35 by using substitutes, subcontractors and helpers
You can use other workers to help fulfil contracts and thereby prove those contracts are outside.
�actual use of a substitute is considered by many IR35 experts to be the closest thing there is to a ‘si� �an contribute to fulfilling the requirements of a contract, particularly if the lead contractor falls ill or�
Category: Articles: IR35 | Wed, 06 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

Prove your contract is outside IR35 by collecting key evidence
Contractors generate evidence about it every day and by filing it they could halt an HMRC review at the outset.
�collect key pieces of evidence likely to halt an IR35 investigation before it even gets started. Typica� �tion and which is beyond what you were originally contracted for, and your relationship with the client is suc� �t was done and how long it took. 4. Tendering for contracts Tendering clearly demonstrates that you are in bu� �ng the client that you are taking time out of the contract and make sure you keep a copy of the email. Times�
Category: Articles: IR35 | Mon, 01 Nov 2021

Should contractors inside IR35 have employment rights?
Contractors caught by the legislation are taxed like employees, yet they have no employee rights unless they go to court to claim them. An unfair situation that the Government should resolve.
�Suppose HMRC claims that you are inside IR35 on a given contract? You can probably fight it, a� �e HMRC claims that you are inside IR35 on a given contract? You can probably fight it, and HMRC does loose m�
Category: Articles: IR35 | Tue, 24 Oct 2017

10 factors that don’t really affect your IR35 status
Be concerned, but don't be misinformed. Find out the top 10 myths about the legislation.
�Contractors taking a keen interest in the IR35 legislation and how it impacts on their contracti� �project team, and thereby deliver the service as contracted, then it is not a factor. But if a contractor can� �the IR35 legislation and how it impacts on their contracting are right to be cautious. But, according to Seb M� �IR35,” Maley confirms. 5. Statement of intent in contracts Most contractor contracts will include a ‘stateme� �or has not exercised a right of substitution in a contract does not mean it is not valid. The important fact�
Category: Articles: IR35 | Wed, 07 Sept 2016

Contractors need the IR35 confirmation letter
Getting a confirmation of terms letter from the client could save you endless trouble and expense if you need to prove that you are outside.
�ppose HMRC asks you to prove that you are outside IR35? HMRC will potentially want to investigate all th� �r decision to operate outside of IR35 on all your contracts. And it will definitely want to see the contracts� �for the past 6 years, you will have to show every contract with your agent or agents, and proof of what the�
Category: Articles: IR35 | Wed, 01 Feb 2017