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IR35 legislation changed to remove exemption of contractors working as office holders
Contractors performing ‘office holder’ assignments are set to lose their exemption from IR35 from April 2013 according to the draft Finance Bill 2013.
…ice holders’ are set to lose their exemption from IR35, under which they have not been required to pay i…
Category: News | Tue, 11 Dec 2012

IR35 case files: contractor’s review closed quickly due to early expert intervention
Contractors’ HMRC IR35 reviews can be shut down quickly with early intervention from an expert professional adviser, explains Andy Vessey of Qdos.
…Contractors facing an IR35 review by HMRC can still get their investigation… …HMRC because she has worked on two public sector contracts during the tax year under investigation: “I have… …d we spent a good number of hours discussing each contract in detail. “What was particularly useful was that…
Category: News | Tue, 10 Jun 2014

Contractor guide to using substitution to stay outside IR35
If you are able to make unfettered substitutions you can use substitution to stay outside.
…If correctly implemented, a substitution is an IR35 ‘silver bullet’ that demonstrates personal servic… …n means they really can send someone in to do the contracted work in their place. If the client gets involved… …to be required, then there cannot possibly be a ‘ contract of service ’, or employment contract, in place, s…
Category: Articles: IR35 | Wed, 16 Apr 2014

HMRC’s IR35 Review to be published imminently, contractors learn from the IR35 Forum
Contractors should see HMRC’s IR35 Review published imminently, and the debate over the BETS intensifies, contractors learn from July’s IR35 Forum.
…get to see HMRC’s long-awaited, and long overdue, IR35 Review, as it is due to be published imminently.…
Category: News | Wed, 08 Oct 2014

Contractor Doctor: Is it worth starting a limited company for one contract?
Starting a limited company for a single contract can benefit contractors able to split dividends with a spouse, but for most will be uneconomical.
…oice, contractors need to consider issues such as IR35 status, their longer-term career strategy, whethe… …ne contract? Thanks Sarah Contractor Doctor says: Contracting through a limited company can be a tax-efficient… …s, I’ve been offered the opportunity to work on a contract basis on a year-long project. Despite researching…
Category: Articles: Contractor Doctor Q+A | Tue, 26 Oct 2010

Contractor Doctor: New contract asks me to commit to limited time off – IR35 issues?
A seemingly innocuous phrase restricting time off in a client-supplied contract could put a contractor well inside.
…sign a contract with these clauses, are there any IR35 issues? Thanks Derek Contractor Doctor says: “Mos… …e amended or negotiated out.” Good luck with your contracting! Contractor Doctor… …contractor and mid-way through negotiating a new contract working for a financial services client based in…
Category: Articles: Contractor Doctor Q+A | Wed, 09 Feb 2011

Contractor Doctor: I’m being bullied to join a teambuilding day, what’re my options?
Contractors face greater risk if forced to attend client teambuilding events and clients may be liable for bullying.
…hotel, but I have refused, being concerned about IR35 risk. My concern is exacerbated by the client con… …re are no grounds for the client to terminate the contract if the contractor refuses to; nor is it likely th…
Category: Articles: Contractor Doctor Q+A | Thu, 25 Jul 2013

Contractor Doctor: If my client lets me substitute purely for IR35, would it count?
Using a substitute means you could enjoy 3 years of contracting, according to HMRC’s business entity tests.
…e. Dear Contractor Doctor, Having seen HMRC’s new IR35 processes , it appears that the silver bullet to… …do part of what a contractor’s limited company is contracted to do, and doing so transparently, ie so that the… …isolation in a couple of days, and assign it to a contracting friend. My current client would question this, so… …make the necessary arrangements, such as agreeing contracts and providing any necessary training, and pay the… …s an IT contractor, I’ve never been away from the contract long enough to justify having to send in a substi…
Category: Articles: Contractor Doctor Q+A | Fri, 25 May 2012

Contractor doctor: can I legally go from permanent to contracting at the same company?
Answers the question from a permanent employee on whether they are legally allowed to immediately contract with the same company after leaving.
…or a set period. The main concern though would be IR35 issues - a tax law that could cost you a signific… …%) of your contractor earnings in tax compared to contracting elsewhere. This type of activity where the employ… …e to be replaced in the Finance department with a contract role in the IS department. Do you know if there i…
Category: Articles: Contractor Doctor Q+A | Mon, 03 Jul 2017

IR35 Forum – Part 2: Targeting strategies to segment contractors into IR35 risk bands
In this second of a series of articles analysing options open to the IR35 Forum, ContractorCalculator looks at HMRC’s contractor targeting strategies.
…adopt to identify those disguised employees that IR35 was originally designed to catch, whilst minimisi… …lient for more than a set period; or they are not contracted on a specific project; or they have previously be… …actor in business and the other is an employee. A contracting insider’s view on what constitutes a high risk co… …’ – these workers start on a genuine project, but contract extension follows contract extension, until they…
Category: News | Thu, 23 Jun 2011

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