Originally posted by jamesbrown
View Post
- Visitors can check out the Forum FAQ by clicking this link. You have to register before you can post: click the REGISTER link above to proceed. To start viewing messages, select the forum that you want to visit from the selection below. View our Forum Privacy Policy.
- Want to receive the latest contracting news and advice straight to your inbox? Sign up to the ContractorUK newsletter here. Every sign up will also be entered into a draw to WIN £100 Amazon vouchers!
Which contract needs to be reviewd for IR35?
Collapse
X
-
The greatest trick the devil ever pulled was convincing the world that he didn't exist -
Originally posted by sdyson31 View PostHi,
If the agency is involved then which contract needs to be reviewed? The one b/w client and my agency or the one b/w myself and my agency?
I believe in the event of an HMRC inquiry, they can look at both contracts (one between myself and my agency and the one between the agency and the client) but it is not easy to see the upper level contract as most of the agencies would refuse to show it.
I have personally come across few agencies who hold different IR35 friendly contracts templates and willing to offer these to contractors when actual upper level contract is inside IR35.
You should always have the contract which you are directly involved with assessed (i.e. the one between your company and the agency). This is the contract which HMRC will first look at should they enquire into your accounts. Don't forget your working practices which hold even more weight than your contract.
HMRC can look into the upper level contract (the one between your agency and end client) but are unlikely to do so unless all other evidence is unclear up until that point. It does seem incredibly unfair for this contract which you never see to have a bearing on your IR35 status. The way HMRC would see it, is that because you don't see it, you can't amend it, and therefore can't try and give a false view on the real situation. If there are discrepancies between the upper level and lower level contracts, then something somewhere is clearly wrong.
If you can get access to the upper level contract, then great! Get it checked because you have the rare chance to ensure there are no discrepancies to bring you down in an enquiry.Qdos Contractor - IR35 expertsComment
-
Originally posted by Qdos Contractor View PostHi sdyson31,
You should always have the contract which you are directly involved with assessed (i.e. the one between your company and the agency). This is the contract which HMRC will first look at should they enquire into your accounts. Don't forget your working practices which hold even more weight than your contract.
HMRC can look into the upper level contract (the one between your agency and end client) but are unlikely to do so unless all other evidence is unclear up until that point. It does seem incredibly unfair for this contract which you never see to have a bearing on your IR35 status. The way HMRC would see it, is that because you don't see it, you can't amend it, and therefore can't try and give a false view on the real situation. If there are discrepancies between the upper level and lower level contracts, then something somewhere is clearly wrong.
If you can get access to the upper level contract, then great! Get it checked because you have the rare chance to ensure there are no discrepancies to bring you down in an enquiry.Comment
-
Comment
- Home
- News & Features
- First Timers
- IR35 / S660 / BN66
- Employee Benefit Trusts
- Agency Workers Regulations
- MSC Legislation
- Limited Companies
- Dividends
- Umbrella Company
- VAT / Flat Rate VAT
- Job News & Guides
- Money News & Guides
- Guide to Contracts
- Successful Contracting
- Contracting Overseas
- Contractor Calculators
- MVL
- Contractor Expenses
Advertisers
Contractor Services
CUK News
- Streamline Your Retirement with iSIPP: A Solution for Contractor Pensions Sep 1 09:13
- Making the most of pension lump sums: overview for contractors Sep 1 08:36
- Umbrella company tribunal cases are opening up; are your wages subject to unlawful deductions, too? Aug 31 08:38
- Contractors, relabelling 'labour' as 'services' to appear 'fully contracted out' won't dupe IR35 inspectors Aug 31 08:30
- How often does HMRC check tax returns? Aug 30 08:27
- Work-life balance as an IT contractor: 5 top tips from a tech recruiter Aug 30 08:20
- Autumn Statement 2023 tipped to prioritise mental health, in a boost for UK workplaces Aug 29 08:33
- Final reminder for contractors to respond to the umbrella consultation (closing today) Aug 29 08:09
- Top 5 most in demand cyber security contract roles Aug 25 08:38
- Changes to the right to request flexible working are incoming, but how will contractors be affected? Aug 24 08:25
Comment