Self-billing - any impact on IR35?

[Milkyway]

About to sign a new contract

The agency insists that I have to use their self-billing for my invoicing rather than raising my own invoices on them.

Two points on Self-billing:

1) Does "self-billing by an agency" have any IR35 aspect to it? I guess not. But the opinion seems to be divided in the community / forums.
2) Can i still create my own invoices if I accept to the self-billing with the agency?
Having read the law on self-billing, its clear that I cannot "issue" an invoice on my own to the agency / customer, but my thinking is that maybe I can still create my own invoices (since I want to keep it in my style, with my company logo etc.) but use the same invoice number that the self-billing note/invoice says in there? (and attach the self-billing invoice note from the agency along with my invoice)


What do you guys think on these?

I am waiting on QDOS review at this time on the contract review, so I am hoping they will say something on this too, if it means anything on the IR35 side of things.

[oracleslave]

About to sign a new contract

The agency insists that I have to use their self-billing for my invoicing rather than raising my own invoices on them.

Two points on Self-billing:

1) Does "self-billing by an agency" have any IR35 aspect to it? I guess not. But the opinion seems to be divided in the community / forums.
2) Can i still create my own invoices if I accept to the self-billing with the agency?
Having read the law on self-billing, its clear that I cannot "issue" an invoice on my own to the agency / customer, but my thinking is that maybe I can still create my own invoices (since I want to keep it in my style, with my company logo etc.) but use the same invoice number that the self-billing note/invoice says in there? (and attach the self-billing invoice note from the agency along with my invoice)


What do you guys think on these?

I am waiting on QDOS review at this time on the contract review, so I am hoping they will say something on this too, if it means anything on the IR35 side of things.

Have a look at this thread

http://forums.contractoruk.com/busin...f-billing.html

There's also a link in that thread from NLUK that helps. All your answers are in there.

[Milkyway]

Have a look at this thread

http://forums.contractoruk.com/busin...f-billing.html

There's also a link in that thread from NLUK that helps. All your answers are in there.

Thanks - Yes, read that thread. That is when I felt that there was this love/hate situation and a yes/no (on IR35 impact) on self-billing, and it all points to a divided opinion on this.

[oracleslave]

Thanks - Yes, read that thread. That is when I felt that there was this love/hate situation and a yes/no (on IR35 impact) on self-billing, and it all points to a divided opinion on this.

Well my take is whilst I dislike the process of self-billing, I don't factor it into an assessment of in/out when considering the IR35 aspects of analysing a role.

[sociopath]

2) Can i still create my own invoices if I accept to the self-billing with the agency?
Having read the law on self-billing, its clear that I cannot "issue" an invoice on my own to the agency / customer, but my thinking is that maybe I can still create my own invoices (since I want to keep it in my style, with my company logo etc.) but use the same invoice number that the self-billing note/invoice says in there? (and attach the self-billing invoice note from the agency along with my invoice)

Thats idea sounds like it's just going to lead to trouble. Two invoices with the same number and only one of them a compliant VAT Invoice.

If your so eager to generate your own paperwork I suppose you could generate a payment request (effectively a invoice without the VAT) and with its own reference number.