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Dividends – calculation, payment and taxation
Contractors using limited company structures can get significant tax advantages by paying themselves dividends. This article explains how dividends work.
�out a dividend to the shareholders. Dividends and IR35 Most contractors using a limited company operate� �idends has been updated. Please see Dividends and contracting : calculation, payment and taxation . Introductio�
Category: Articles: Limited Companies | Wed, 09 Aug 2006

Making tax efficient use of excess company profits
Discusses the tax effective options and issues for utilising excess company profits?
�is dissolved. This article discusses the issues. IR35 Factors This question is only relevant when you a�
Category: Articles: Limited Companies | Mon, 30 Oct 2006

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

Contractor contract reviews by a legal specialist
Requesting a formal contract review from a legal expert before signing can save contractors from future headaches if something goes wrong.
�legal specialist, who would not only evaluate the IR35 implications but also confirm that the contract i� �ly use advisers with a strong track record in the contracting sector and who have experience of contractor, age� �ealing with legally binding, business-to-business contracts on an ongoing basis. But many contractors sign th� �ractors are so called because they do just that – contract with clients to perform specific projects in exch�
Category: Articles: Legal | Fri, 05 Jun 2009

IR35 successor possibilities: what happens in the United States of America
If a successor adopted a US-style independent contractor test, then any replacement would financially penalise clients for misclassification.
�is is a trap HMRC must avoid when considering any IR35 changes or replacement. IR35 in the USA – IRS tes� �ch a replacement to IR35 could ultimately lead to contracts being offshored.� �ship’ – this includes factors such as the written contract, provision of benefits and a factor similar to mu�
Category: Articles: IR35 Review: Office of Tax Simplification | Mon, 06 Sept 2010

Off-Payroll audit guide: Why client and agency cooperation is key to compliance
Clients and recruitment partners need to work together to achieve compliance and avoid the financial and criminal risks posed by Off-Payroll.
�lient. HMRC is also known to ‘play the spaces’ in IR35 tribunal cases. Should a case make it to tribunal� �f tax evasion. Establishing policies and drafting contracts which convey compliance will not alone rid client� �ssary financial analysis to determine the amended contract fees that they can afford to offer contractors. T�
Category: Articles: Off-Payroll (IR35) Reforms | Mon, 14 Sept 2020

Advice on buying an IR35 free contract
Is it worth spending money on buying an 'IR35 Free Contract' ?
�e are a number of organisations offering to sell ‘IR35 proof ' contracts to contractors. This article ex� �r of organisations offering to sell ‘IR35 proof ' contracts to contractors. This article explains why there i� �s. There is no such thing as a standard IR35 free contract A contract between your company and the agency mu�
Category: Articles: IR35 | Thu, 23 Mar 2000

Covering letters persuading clients to sign an IR35 confirmation of arrangements
Contractors facing challenges securing a signed confirmation of arrangements from a client may find a well-structured covering letter does the job.
�practices. As such a document is a key element of IR35 best practice, it is well worth persisting. A wel� �if the IR35 review is opened some years after the contract. A contractor might use the following points when�
Category: Articles: IR35 | Thu, 10 Jan 2013

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