Search Results

IR35 applies to office holders unless there is no personal service
It will apply to any contractor who becomes an office holder unless they can prove that personal service is not required.
�duties of an office for their client must operate IR35 . That is unless they can prove that the role doe� �Proving no personal service is a condition of the contract will be difficult to achieve for the vast majorit�
Category: Articles: IR35 | Tue, 25 Nov 2014

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

Contractor doctor: can I take my first contract at the company i'm planned on leaving?
Should you accept your first contract at the company you are leaving permanent employment to go contracting?
�f contracting, in terms of lack of politics, etc. IR35 - you will almost certainly be caught You will mo� �Dear Contractor Doctor I've decided to go contracting and handed in my notice at my current permanent e� �oyee wants to become a contractor and so offers a contract to hold onto them, be warned. It is of course a t�
Category: Articles: Contractor Doctor Q+A | Thu, 16 Aug 2018

Contractor Doctor: My client is offering employee-style perks – should I accept them?
Contractors should avoid including any elements in their contract that might suggest they are disguised employees, and may be affected.
�oncerned that some of the conditions might put my IR35 and ‘in business on my own account’ status in jeo� �ed the role by telephone, the company sent me the contract. I am concerned that some of the conditions might�
Category: Articles: Contractor Doctor Q+A | Thu, 10 Apr 2014

Contractor Doctor: Client wants to move me to a new project. I don’t want to. Help!
Contractors don’t have employment rights but are protected by contract law, so a client can’t change the contract without the contractor’s agreement.
�my original contract; surely this might affect my IR35 status? My client wants me on a new project and I� �ich is not the behaviour of a skilled independent contracting expert, but of an employee. This is likely to be� �s no legal requirement for the contractor to move contracts and start a new project. Without the contractor’s� �ed company, about two thirds of the way through a contract with a major financial institution. The client wa�
Category: Articles: Contractor Doctor Q+A | Wed, 13 Oct 2010

What to do when agencies refuse to change contracts
Contractors with unacceptable contract clauses that their agency refuses to change have a range of negotiating strategies they can apply.
�ance to negotiate on their behalf. How to counter IR35-unfriendly clauses Although having clauses puttin� �in-house legal expertise to reword and customise contracts at short notice. Some agents might also prefer si� �Contractors who commission a review of a new contract may often find their legal experts flag a range o�
Category: Articles: Legal | Wed, 29 Feb 2012

Can ‘inside IR35’ contractors claim full employment rights at tribunal?
Contractors deemed ‘inside IR35’ under the Off-Payroll legislation could succeed with an employment rights claim, says tax barrister Alexander Wilson.
�Contractors that have been assessed as ‘inside IR35’ by clients under the Off-Payroll legislation - t� �o withhold requested documents, which may include contracts, payslips, or meeting notes. This is also the poi� �trong case if the working practices are akin to a contract for services . Though previous ET rulings have he�
Category: Articles: Off-Payroll (IR35) Reforms | Mon, 20 Apr 2020

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

Contractor doctor: can I get financial protection against an IR35 investigation?
How can a contractor protect themselves financially against an investigation.
�act tweaked by a law firm so that it appears more IR35 friendly. However, I am concerned that if HMRC ac� �Dear Contractor Doctor, I've had my contract tweaked by a law firm so that it appears more IR3�
Category: Articles: Contractor Doctor Q+A | Wed, 03 Jan 2007

Contractor doctor: does length or number of contracts affect IR35 status?
Does how long you work at a place, or the fact that you have several different contracts affect your status?
�would like to know if my position with regard to IR35 would change in this new situation. Obviously the� �d from April 05 to April 06 for a UK bank. Then I contracted from November 06 to November 07 for another UK ba� �Dear Contractor Doctor, I started contracting in 2005 and worked from April 05 to April 06 for� �ovember 07 for another UK bank. For both of these contracts I used an umbrella company. I now have the opport� �tracts you have, nor how long you work on a given contract. You could be inside IR35 on both contracts, or o�
Category: Articles: Contractor Doctor Q+A | Thu, 13 Dec 2007