IR35: Previous status ruling

Another area often overlooked is that the Inland Revenue (or the Department of Social Security/Contributions Agency) may have already made a Status ruling at a previous visit to the Client. The Contractor may not be aware of this. Again, this can assist the Revenue without even resorting to the questionnaire or looking at the Contract. Obviously, the decision could be challenged but this could prove expensive and the Courts may decide the correct decision was made a number of years ago and will not overturn the decision. Again, a Contract may not even be viewed by the Revenue.

Editor's note: You may be interested in our IR35 calculator

Useful links: IR35 substitution  IR35 control  IR35 mutuality of obligation