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IR35 and substitution: substituting twice a year could save contractors thousands
Mounting evidence suggests that a contractor’s genuine right of substitution, if exercised, is the key status factor outweighing all others.
…determining factor placing contractors outside of IR35 . This is crucial, because with a contract that p… …of the services on their behalf then they are sub-contracting the work,” continues Vessey. “Paying helpers duri… …outside of IR35 . This is crucial, because with a contract that puts the contractor inside IR35, the typical…
Category: Articles: IR35 | Tue, 30 Sept 2008

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

Contractor HMRC inspections: do you have your IR35 life raft ready?
All contractors are HMRC investigation targets but will have nothing to fear with good preparation.
…hittaker of Qdos Consulting, which specialises in IR35 and legal matters for contractors throughout the… …ssential IR35 survival aids include: Ensuring all contracts are reviewed by an IR35 specialist Where possible…
Category: Articles: IR35 | Wed, 06 May 2009

Contractors staying outside IR35: setting expectations with a letter to the client
A contractor’s covering letter sent with a confirmation of arrangements to a client manages expectations.
…s that is likely to tip contractors straight into IR35 with all the financial implications that go with… …ional or knowledge worker whose business has been contracted to complete a specific project. As such, the cont… …r the rate or project fee and separate contract.’ Contracting’s part and parcel traps Finally, Vessey warns all… …s IR35 status will be determined by their written contract and the reality of the actual working relationshi…
Category: Articles: IR35 | Wed, 28 Apr 2010

Why contractors caught by IR35 cannot necessarily claim employment rights
Roger Sinclair of Egos dashes the hopes of contractors caught by it claiming employment rights from their clients.
…Contractors caught by IR35 and being taxed as if they were employees are oft… …y have been mistreated by the client and/or their contract has been terminated early . However, according to…
Category: Articles: IR35 | Tue, 20 Apr 2010

IR35 negotiations - use employment rights to gain client cooperation
Contractors can use the threat of claiming employment rights as a bargaining chip with clients following two key rulings, says Andy Vessey of Qdos.
…s during contract negotiations, or during an HMRC IR35 enquiry . And if they lose an IR35 enquiry due to… …on their own professional business and enter into contracts to provide services to clients or customer,” cont… …m to secure cooperation from their clients during contract negotiations, or during an HMRC IR35 enquiry . An…
Category: Articles: IR35 | Wed, 10 Sept 2014

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

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

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

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