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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

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

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

Contractor guide to answering the self-assessment tax return service company question
Contractors should answer the tax return’s service company question as leaving it out can bring unwelcome attention, warns ClearSky’s Daniel Mepham.
�with targeting contractors who may be subject to IR35 ,” he continues. “However, HMRC has many other re� �can demonstrate that IR35 does not apply to their contract can close an IR35 review before it gets off the g�
Category: Articles: Tax Issues | Wed, 16 Jan 2013

Self assessment tax for contractors - 7 things you need to know
A guide to the annual self assessment tax return for contractors.
�due 31 July 2016 £5,000 4. Contractors caught by IR35 If you are caught by IR35, then your self assessm�
Category: Articles: Tax Issues | Sun, 25 Sept 2016

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

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

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