IR35

Essentially, the IR35 rules will affect all contractors who do not meet HMRC's definition of 'self employment'.

MBF’s IR35 win confirms there’s sense in being truly dispensable as a contractor.  

Experts tell CUK how the taxman decides who to investigate under IR35.

What contractors can expect from an IR35 investigation: now and in the future.

And how other IT contractors might avoid the same traps.

Introduction to factors determining your employment status and what IR35 will cost you.

IR35 Features

For more on the IR35 review carried out by the Office of Tax Simplification see our dedicated IR35 review section.

How to give public clients assurance without taking the defunct BETs.

What IR35 aspects the Revenue wants your response to by September.

How to minimise your risk of an IR35 investigation but, if selected, where you can fight.

The ins and outs of being investigated under IR35 in 2014; part one of two.

The facts about the tax rule, and the fiction – often put out by your friend at the pub.

Expert assesses the IR35 risk of 11 scenarios that IT contractors encounter with end-users.  

The messages April's IR35 Forum is sending - in the eyes of an expert who attended.

Office-holders, the assurance process and BETs inspire a new download from ContractorUK.

IR35 advice from contractor accountants and insurers isn't safe from HMRC's prying eyes.

Expert aid for ‘off-payroll’ workers in the public sector facing the assurance process.

Different headings add up to the same thing – HMRC investigating your IR35 status.

Ex-head of investigations on why HMRC’s IR35 campaign really is ‘taxing.’

Exclusive CUK guide for IT contractors asked to respond to the Revenue.

Too much fuss over nothing new, but do be prepared for ‘business test says no.’

What the taxman’s updated guidance on IR35 isn’t; where it falls short and why.

No safe harbour on IR35 in HMRC's 'checklist' guidance - Browne Jacobson.

'Improved' IR35 guidance is at best unclear, at worst plain misleading - Lawspeed.

Point-scoring contractors reminded that low risk doesn’t equal 'no difference' when facing HMRC.

Leading advisor’s personal take on what the taxman’s IR35 reforms mean for contractors.

Only a mere indicator of employment status awaits contractors who shoehorn themselves next week.

IR35 Forum minutes show ‘one-size-fits-all’ has never worked - and now never will.

Despite the outcry, contracting via a PSC is justified - it's up to Osborne to realise it.

Call off the witch-hunt that makes contractors the witch and limited companies the broom, says Derek Kelly.

Contractors aren’t the only party interested in a confirmatory letter, but they’re the likeliest – Accountax.

Not worth the paper it’s printed on if your IR35 review ignores the working reality - Bauer & Cottrell.

Why it’s even more stupid than before for IT contractors to falsely frame their engagement.

Upper and lower contracts mustn’t be at odds in case a tax inspector calls.

If the reality is different, then the written terms will be disregarded – Brookson.

‘IR35 win shows the sense in jotting down what makes you a contractor and not an employee.’

Contractor tax experts fear a new approach to IR35 won’t end old habits at HMRC.

For being more than mere opinion, HMRC’s wordy model for new IR35 policy is being welcomed.

A fresh approach by HMRC, or the starting pistol for a slew of new IR35 investigations? Both, writes Kate Cottrell.

Customer segmentation model is best, says HMRC, yet it’s not without its challenges.

HMRC: New IR35 policy should focus on potentially caught contractor businesses.

Limited company contractors under no obligation to tell HMRC if they’re a service company, says Accountax.

Why an expected consultation on IR35 looks like only the beginning of a difficult end.

Part 2 of 2: The case for keeping IR35, by Seb Maley of Qdos Consulting.

Part 1 of 2: The case for killing IR35, by Seb Maley of Qdos Consulting.

HMRC has won all 4 High Court battles, and says it's no longer only about the money.

A growing number of IR35 cases rest on the reduced clout of right of substitution.

Dragonfly's defeat puts the onus on agents and clients to help contractors comply with the IR35 rules.

Legal expert: no notice may sound nasty but it helps against IR35.

IR35 Advice

Status expert says there's no delay, in terms of when to pay and how you gauge. 

Status expert advises how to avoid getting into a jam over end-user vehicle policies.

Status aid for a 'Tilson in the making,' whose client is having their cake and eating it.

Going down the road of billing for mandatory bus trips might be bumpy.

Ex-taxman spells out what's deductible if his former employer catches you.

The Intermediaries legislation in a nutshell for a newcomer to contracting.

Contractor told that longer gigs encourage HMRC to keep a status enquiry open.

Lawyer's top tips on using CoA to help thwart the Intermediaries legislation.

IR35 expert suggests a CoA letter is still worth much more than the paper it's printed on.

Legal expert spells out the options for a 'Ltd' caught by the Intermediaries legislation.

IR35 is the underlying fear of a PSC needing a break from his only customer.

Status expert disappoints an IT contractor seeking a Plan B that's IR35-free.

An employee-style system for reimbursing is far from ideal for an outside IR35 position.

More is never less when it comes to spelling out how your working practice isn't caught by IR35.

IR35 expert suggests sleepless nights for one PSC contractor may not be at an end.

'Get a separate contract with your substitute, who could even be a fellow IT contractor.'

Not being controlled on location can help make your contract more IR35-friendly.

Status expert disappoints an IT consultant hoping the solution is to sole trade for a year.

Employment status expert reassures a contractor whose client sticks their oar in.

Expert aid for a contractor hoping his working practice won’t be misunderstood.

Tax tips for a non-executive director fearing the stronger Intermediaries legislation.

'Moving from payroll to PSL is fraught with difficulty because of IR35.' 

'Interim execs are the likely casualty of IR35 being extended to contractors holding an office.'

Joining client staff for Turkey dinner won’t turn you into a disguised employee.

Treasury attempts to clarify the targets of the new IR35 legislation.

'IR35 being extended to office-holders means care needs to be taken in three scenarios.'

Even with an office, your score counts for little unless you’re low-risk – IR35 expert.

Insurance expert on why PSC contractors might pass, or fail, HMRC's PII test.

Contractors told to be wary of the Revenue’s claim 'we can help you with IR35.'

Qdos Consulting helps an IT contractor fearing ‘active avoidance’ of IR35.

Contractor tax captain warns of increased enforcement activity by HMRC.

Despite how it sounds, a 'one-size-fits-all' test doesn’t sit well with simplification - Accountax.

Expert helps a long-serving contractor pinning his hopes on being ‘left to get on with it.’

What IT contractors can do to help avoid being the next JLJ Services Ltd.

The Law Place offers guidance to a contractor worried a lack of substitution means the contract is automatically IR35-caught.

Avoiding IR35 entirely is possible, but has no guarantee and may be lethal.

Revenue’s IR35 reach extends to every contract you had over the last six years. 

Expert helps an IR35-caught contractor stuck on the service company questions.

IR35 advice for an IT consultant on the cusp of a 'Friday to Monday' scenario.

Contractors shouldn’t accept permie-sounding job titles on their client email signature.

IR35 advice for an IT contractor saving for when a tax inspector calls.

IR35 expert helps an IT contractor wanting to avoid a risky tax position.

Expert lets down a self-employed web designer hoping for immunity from the IR35 rules.

Compliance experts Qdos on what the spawn of IR35 might look like.

IR35 expert helps an IT contractor bound to 'other duties required by the client.'

Ex-tax inspector advises an IT contractor anxious about employment status.

Legal aid for a 'Ltd' contractor hoping to duck the IR35 rules by becoming an employer.

Tax advice for a UK 'Ltd' contractor worried about employment status abroad.

IR35 expert helps a budding contractor with 'Friday to Monday' intentions.

Arguing against control is easier with your own kit, says IR35 expert.

IR35 expert helps an IT contractor facing a 'bums on seats' request from his client.

Legal aid for an IT consultancy employee eyeing work as one of their contractors.

The long tail of IR35 can catch contractors who close one 'Ltd' and start another.

IR35-contractor wants the least taxing way to make pension contributions.

Even direct contractors need an unfettered right to substitute, says IR35 advisor.

One IT contractor worries about the IR35 implications of a 'pre-employment' form.

Expert's take on whether dissolving your 'Ltd' will put you on the Revenue's radar.

Expert: don't waste time on getting the answer you'd prefer.

Expert clears up claims that default agency contracts can't be redrawn over IR35.

IR35 News

Testing the water? Taxman quizzes companies about his IR35 plan for organisations.

Jul 12, 2016

Deloitte calculates £70k+ PSC contractors to soon be taking home the low sixties.

Jul 11, 2016

Business body joins accountants and contractors in objecting to IR35 reforms.

Jun 8, 2016

Warning to HMRC that reform will result in 'inside IR35' declarations for all contractors.

Jun 6, 2016

Plans to reform public PSC contracting disappoint IPSE, FCSA and Qdos.

May 31, 2016