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Contractors assessed ‘inside IR35’ could claim rights under AWR, says lawyer
Contractors subject to blanket ‘inside IR35’ assessments have a strong case for rights under the Agency Workers Regulations, says Martyn Valentine.
…Contractors subject to blanket ‘inside IR35’ assessments by clients in response to the Off-Pa… …individual is not an agency worker if there is a contract, by virtue of which the individual is available t…
Category: Articles: Off-Payroll (IR35) Reforms | Wed, 01 Apr 2020

Contractors encouraged to weigh up risk and reward of ‘outside IR35’ indemnities
Indemnities could help contractors secure ‘outside IR35’ contracts, providing they take care to ensure Off-Payroll compliance and mitigate their risk.
…as a means of engaging contractors on an ‘outside IR35’ basis. However, while this arrangement is provid… …are increasingly inserting indemnity clauses into contracts as a means of engaging contractors on an ‘outside… …t, contractors are warned that any ‘outside IR35’ contract containing an indemnity clause should be approach…
Category: Articles: Off-Payroll (IR35) Reforms | Tue, 04 Jan 2022

HMRC PAYE/NI tax inspections explained
A guide to Inland Revenue tax inspections, explaining the preparation and process of the HMRC PAYE/NI tax inspection.
…view of the aggressive approaches by HMRC towards IR35 and the settlements legislation (formerly known a… …ecords expense claims cashbook and petty cashbook contracts (if IR35 and settlements legislation review is to…
Category: Articles: Tax Issues | Wed, 07 Jun 2006

10 actions you can take to help you avoid a tax investigation
Contractors are often targeted for HMRC tax investigations. Here are ten actions you can take to reduce your chances of being one of the unlucky ones.
…phisticated resources, and the ongoing spectre of IR35 looming, HMRC is always looking for an excuse to… …ficially denied, experts suggest that HMRC’s IR35 contract review service acts as a source of leads and info…
Category: Articles: Tax Issues | Wed, 06 Jan 2016

Section 660. will it cost you £42,000?
Discusses the cost of Section 660 to the contractor.
…nly deal with limited companies. Is it related to IR35? Many companies have managed to protect themselve… …t themselves against IR35 by having IR35-Friendly contracts. HMRC then looked at the working practices, which…
Category: Articles: Section 660 | Fri, 20 Jun 2003

Limited company or umbrella – how to choose the best payment option
Key differences explained. Learn the pros and cons of each payment option and decide which one is best for starting your contracting career.
…hed routes and have their relative pros and cons. IR35 and financial considerations It is important to e… …Payment structure options When you plan to start contracting you will need to set up a way to get paid. And as… …he third party umbrella company bank account. For contracts earning revenue outside IR35 there is a significa… …s not in any way influence the IR35 status of the contract or modus operandi of the working arrangements. Th…
Category: Articles: Limited Companies | Tue, 27 Sept 2016

Supervision, Direction and Control (SDC) explained for contractors
Contractors need to understand how Supervision, Director and Control (SDC) could apply to them as HMRC may widen its use.
…or determining employment status according to the IR35 legislation. What legislation does SDC originate… …ether these rules applied to contractors that the contracting sector would have become more familiar with SDC.… …to: Ensure that there is no mention of SDC in the contract. In reality, HMRC will look at what happens in pr…
Category: Articles: Expenses | Tue, 22 Sept 2015

IR35 and other issues for contractors claiming expenses from clients for flights
Travelling on behalf of your clients faces numerous challenges over expenses and tax rules.
…es of navigating HMRC’s opaque expenses rules and IR35 tax legislation . And when the client insists on…
Category: Articles: Expenses | Sun, 15 Jul 2012

How does taxation work in the UK and why is this important to expat contractors?
Understanding the UK tax system is vital for expat contractors, enabling them to stay within the law and maximise their contracting earnings.
…arned so much it was worth HMRC’s while to do it! IR35 – the contractor’s tax Probably the most importan… …Expatriate (expat) contractors contracting in the UK will rapidly learn that, as a contracto… …gage the services of a professional who can check contracts, before they are signed , for any tax implication… …UK, and certainly before negotiating their first contract . Not to do so can prove to be a very expensive m…
Category: Articles: Expat | Tue, 26 Jan 2010

Starting contracting without a signed contract
Contracting without a signed contract can place contractors in a highly vulnerable position, as Roger Sinclair of Egos explains.
…eve. No signed contract – what does this mean for IR35? In IR35 disputes, despite the tendency of the co… …end their IR35 position. “Where, for example, the contracting position shows a job title in the contract (as op… …e taxed accordingly.” Sinclair also suggests that contracts are convenient places to spell out IR35-relevant… …Contract negotiations that drag on towards the start date…
Category: Articles: Legal | Wed, 28 Jan 2009