IR35 - Retrospective Investigations

[Martin Scroatman]

I know that HMRC can go back 6 years but what would happen in the hypothetical situation whereby they investigate a particular contract for which there is no longer anyone on the client site who remembers you.

Would they just ask questions about the current working practices and make a decision based on that even if your working practices were different (because there's no longer anyone there to vouch for you)?

I have a couple like this in my back catalog. One in which all team members, middle management etc are no longer working for that client & one other where the company no longer exists.

As I said, the whole thing is hypothetical at present.

[northernladuk]

It's that hypothetical any answers you get won't really be worth anything. We could take a guess for you but not sure what good that is.

My guess is they would loom at each case on its merits. If there is no one to question and it's going to be difficult to prove they will move on to one they have a better chance of winning. But this is HMRC we are talking about.

[WordIsBond]

I'd say as long as the contract was fine they will pick easier targets, and you can relax, especially if you got a confirmation of arrangements.

[BrilloPad]

I wasn't aware HMRC could do anything retrospectively.

[Retro]

I wasn't aware HMRC could do anything retrospectively.

That's very amusing but I can see the tongue through your cheek.

[Martin Scroatman]

It's that hypothetical any answers you get won't really be worth anything. We could take a guess for you but not sure what good that is.

My guess is they would loom at each case on its merits. If there is no one to question and it's going to be difficult to prove they will move on to one they have a better chance of winning. But this is HMRC we are talking about.

My worry was that they would just decide I was IR35 caught & it would be up to me to prove the negative.

A bit hard if there's nobody there anymore.

[LondonManc]

My worry was that they would just decide I was IR35 caught & it would be up to me to prove the negative.

A bit hard if there's nobody there anymore.

The good British mantra of "innocent until proven guilty".

Can you prove something that didn't happen actually didn't happen?

[LisaContractorUmbrella]

The good British mantra of "innocent until proven guilty".

Can you prove something that didn't happen actually didn't happen?

Which is my whole argument against SDC being solely used in T&S and IR35 legislation

[LondonManc]

Which is my whole argument against SDC being solely used in T&S and IR35 legislation

Up there with "nobody has died, so prove I farted".

[Batcher]

I'd say as long as the contract was fine they will pick easier targets, and you can relax, especially if you got a confirmation of arrangements.