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Contractor appeals against HMRC IR35 rulings
Contractors who have been found by HMRC to fall foul and been presented with a large bill for back taxes can appeal to the tax tribunal.
�estigating contractors it suspects are working on contracts inside IR35 . Contractors who have had an IR35 in�
Category: Articles: IR35 | Wed, 22 Jul 2009

How to avoid an IR35 investigation
Contractors can adopt a range of strategies to reduce the risk of an HMRC investigation.
�IR35 best practice: Contractors should begin each contract with a contract dossier that will start with the�
Category: Articles: IR35 | Tue, 14 Jan 2014

Contractors inside IR35 pay 14% more tax than permanent employees
If you are inside it and being paid via a deemed payment you will pay 14% more tax than a permanent employee, but get no rights.
�Limited company contractors whose contracts are inside IR35 and who pay themselves via a deem�
Category: Articles: IR35 | Wed, 15 Jan 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.
�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

Contractor guide to using the Taxpayers’ Charter during tax and IR35 investigations
Contractors can use the Taxpayers’ Charter to help during investigations if they believe HMRC has behaved badly.
�ve thought that HMRC would have accepted that the contract was outside IR35. But what we had here was a comm�
Category: Articles: IR35 | Tue, 17 Jun 2014

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.
�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

HMRC IR35 information and advice - a guide for contractors
Contractors can access information, guidance & advice online and by phone from HMRC, but it comes with a health warning as there are grey areas.
�the types of workers affected, including the core contracting disciplines of IT, engineering, construction and� �s website, and there is also an IR35 helpline and Contract Review Service. The online resources include the�
Category: Articles: IR35 | Thu, 11 Sept 2014

Contractor guide to HMRC’s IR35 contract review service
You can ask HMRC to review you contract, but this could increase the risk of an enquiry, particularly if the contract is borderline.
�terest and penalties. HMRC only considers current contracts, and not one you are considering, making the serv� �unsure about their IR35 status and whether their contract is ‘IR35 friendly’ have the option to call HMRC’s�
Category: Articles: IR35 | Mon, 15 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.
�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 who involve expert IR35 advisors can close down HMRC investigations early
Early intervention by expert advisors can prevent HMRC investigations turning into full blown status reviews.
�ited company with multiple income streams from IT contracting, landscape gardening and property letting.” Despi� �spotted the substitution clause in the haulier’s contract and asked the client if it was genuine: “The clie�
Category: Articles: IR35 | Tue, 22 Nov 2011