IR35 Further Reading

IR35

IR35 affects all contractors who do not meet HMRC’s definition of self-employment. The legislation was designed to stop contractors working as ‘disguised employees’, by taxing them at a rate similar to employment. The reason for this is that the increased risks and responsibility of contracting, and lack of employee benefits, are why contractors benefit from tax advantages. Therefore if you are deemed to be working as a contractor without accepting the increased responsibilities you will not be entitled to these tax advantages.

IR35 Resources

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

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Written by cukAdmin

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30th April, 2004 | IR35 Further Reading

And how other IT contractors might avoid the same traps.

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Written by cukAdmin

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4th September, 2008 | IR35 Further Reading

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

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Written by cukAdmin

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19th November, 2008 | IR35 Further Reading

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

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Written by cukAdmin

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4th March, 2009 | IR35 Further Reading

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

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Written by helen

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23rd February, 2011 | IR35 Further Reading

Example contracts designed by IR35 experts with your compliance in mind.

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Written by cukAdmin

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3rd May, 2018 | IR35 Further Reading

The who, what, when & how of the Check Employment Status for Tax tool.

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Written by cukAdmin

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4th September, 2018 | IR35 Further Reading

Leaving you in limbo isn’t the only thing contractors should resist from a probing taxman.

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Written by cukAdmin

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3rd May, 2019 | IR35 Further Reading

What we now know about the government’s desired changes to IR35 from next April.

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Profile picture for user Graham Fisher

Written by Graham Fisher

Graham Fisher has been the Group CEO of Orange Genie since 2005. He is a Fellow of the Chartered Association of Certified Accountants and a Former Chairman of the Business Link National Forum.

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15th July, 2019 | IR35 Further Reading

The pay when caught and not caught by the off-payroll rules is heading for a 26% gap.

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Profile picture for user Matt Collingwood

Written by Matt Collingwood

Matt Collingwood is the managing director of VIQU IT, an IT recruitment and project-based consultancy company with offices in Birmingham and Southampton. VIQU IT forms part of the VIQU Group, which also includes VIQU Energy, MoveATech and Morela. Additionally, Matt is the co-founder of the Recruitment Canaries, a network of West Midlands-based recruitment agencies that encourage collaboration, best-practice and upholding the standards and ethics of the recruitment industry.

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1st February, 2022 | IR35 Further Reading

An explainer of the IR35-related term every contractor wants to avoid becoming.

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Profile picture for user Julia Kermode

Written by Julia Kermode

Julia is a contingent workforce expert on a mission to safeguard workers, empower them and ensure they are treated fairly.  She has spent the last decade deeply ensconced within the world of contingent work, tax legislation, employment rights, worker rights, umbrellas and the wider recruitment sector.  It's niche, and she loves this space! 
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2nd February, 2022 | IR35 Further Reading

How much being inside the off-payroll rules can set contractors back.

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Profile picture for user Chris Mattingly

Written by Chris Mattingly

Joining WTT in 2017, Chris co-founded the Contractor Co-op, the UK’s first employee-owned umbrella payroll provider. More recently Chris launched Navigator, an innovative, tech powered advisory platform helping contractors, recruitment companies and end clients navigate the off-payroll working (IR35) reforms.
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15th March, 2022 | IR35 Further Reading

A survival guide to shock horror – your ‘outside’ IR35 status getting ripped up and replaced with ‘inside’ IR35.

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Profile picture for user Andy Vessey

Written by Andy Vessey

Andy Vessey is Head of Tax at Kingsbridge and has been since 2019, after spending 17 years with Qdos. He has over 40 years of tax experience, having started his career at the Inland Revenue. For the last 20 years, Andy has specialised in employment status and, in particular IR35. During this time, he has successfully defended over 500 contractors in IR35 enquiries and in 2017, he successfully represented Jensal Software Ltd at the FTT.

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6th April, 2022 | IR35 Further Reading

Don’t get caught offside by the taxman with generic contracts; key factors against you, and witnesses that fail to score for your side.

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Profile picture for user David Harmer

Written by David Harmer

David began his career with Markel Tax at 18 and has since spent 10 years with the business, completing a law degree and working his way through the ranks of tax consultant to director. Defending tax payers against HMRC challenges on all areas of contentious tax law including IR35, self-employed status, CIS, agency legislation etc., his tribunal victories include the well-known Sherburn Aero Club case.
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3rd May, 2022 | IR35 Further Reading

What we know so far about the 2017 and 2021 IR35 reforms being repealed next year. 

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Written by cukAdmin

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29th September, 2022 | IR35 Further Reading

A refresher on what being caught by the Intermediaries legislation (or the off-payroll rules), really means.

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Profile picture for user Danny Batey

Written by Danny Batey

Danny Batey’s career in tax began 25 years ago with the Contributions Agency and then with Employer Compliance at HMRC before moving into private practice. For the last 20 years, he has been a senior consultant within two leading status consultancies. Danny’s specialism is defending clients in HMRC IR35 off-payroll and tax status disputes; he has defended hundreds of contractors without losing a case.

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31st October, 2022 | IR35 Further Reading

Explainer for contractors on not being caught by the Intermediaries legislation.

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Profile picture for user Danny Batey

Written by Danny Batey

Danny Batey’s career in tax began 25 years ago with the Contributions Agency and then with Employer Compliance at HMRC before moving into private practice. For the last 20 years, he has been a senior consultant within two leading status consultancies. Danny’s specialism is defending clients in HMRC IR35 off-payroll and tax status disputes; he has defended hundreds of contractors without losing a case.

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4th November, 2022 | IR35 Further Reading

Next week’s Autumn Budget could add another twist or turn to the Intermediaries legislation’s already bumpy journey.

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Profile picture for user Danny Batey

Written by Danny Batey

Danny Batey’s career in tax began 25 years ago with the Contributions Agency and then with Employer Compliance at HMRC before moving into private practice. For the last 20 years, he has been a senior consultant within two leading status consultancies. Danny’s specialism is defending clients in HMRC IR35 off-payroll and tax status disputes; he has defended hundreds of contractors without losing a case.

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9th November, 2022 | IR35 Further Reading

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

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Written by cukAdmin

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9th November, 2022 | IR35 Further Reading

The odds of landing an outside IR35 determination are stacked against contractors, even if it is about more than just Chapter 10’s uneven penalty provision.

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Profile picture for user Alex Seal

Written by Alex Seal

Alex provides support in defending taxpayers against HMRC challenges on IR35. Alex also provides consultancy to clients and accountancy practices on a range of areas within the employment status industry such as IR35, the impact of the new IR35 private sector legislation introduced in April 2021, compliance with the new IR35 legislation, outsourced providers and sole traders. Alex is a member of the Association of Taxation Technicians (ATT), having completed her entry requirements in 2020.
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29th November, 2022 | IR35 Further Reading

Overview of what cover from the Intermediaries legislation/off-payroll rules actually looks like.

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Profile picture for user Seb Maley

Written by Seb Maley

Seb Maley is an IR35 expert, regularly commenting in national media on the topic. He is CEO of Qdos Contractor, a leading IR35 advisor and IR35 insurance company.
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27th January, 2023 | IR35 Further Reading

The irreducible minimum’s third aspect, plus secondary factors, got the Sky Sports commentator the one outcome he wanted.

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Profile picture for user Nikola Nowak

Written by Nikola Nowak

Nikola started her journey with Markel Tax in 2017 as an office administrator working within numerous areas of Markel’s business including dealing with client schemes, contract reviews and the Survive35 TaxSafe product. Nikola joined the contractor solutions team in 2019, where she gained a deep understanding of the contracting industry - specifically IR35 legislation, employment status and the agency legislation. She currently deals with all types of IR35 issues, CIS and handles HMRC enquires, and now advises all types of clients and accountants in these areas.

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2nd February, 2023 | IR35 Further Reading

Successfully denying ‘personal service’ to HMRC is about much more than just having a substitution clause.

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Profile picture for user Danny Batey

Written by Danny Batey

Danny Batey’s career in tax began 25 years ago with the Contributions Agency and then with Employer Compliance at HMRC before moving into private practice. For the last 20 years, he has been a senior consultant within two leading status consultancies. Danny’s specialism is defending clients in HMRC IR35 off-payroll and tax status disputes; he has defended hundreds of contractors without losing a case.

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7th February, 2023 | IR35 Further Reading

Equipment, attendance and workload. Just three off-payroll ‘flashpoints’ contractors need to get the right side of, from the off.

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Profile picture for user Patrick Joyce

Written by Patrick Joyce

Patrick Joyce is a former IT Contractor who, for over 20 years now, has assisted companies in the resourcing of interim IT contractors for projects by reviewing specifications at a technical and business level to match requirements to suitably skilled contractors.

Patrick undertakes hands-on management and ongoing auditing of all IR35 compliance aspects for all parties (End Clients, Fee Payers, Contractors), in the supply chain including Status Determination Statements (SDS).

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3rd April, 2023 | IR35 Further Reading

Practical and contractual tips to stop Mutuality creeping in.

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Profile picture for user David Harmer

Written by David Harmer

David began his career with Markel Tax at 18 and has since spent 10 years with the business, completing a law degree and working his way through the ranks of tax consultant to director. Defending tax payers against HMRC challenges on all areas of contentious tax law including IR35, self-employed status, CIS, agency legislation etc., his tribunal victories include the well-known Sherburn Aero Club case.
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14th April, 2023 | IR35 Further Reading

How to check your personal service bar is fine-tuned enough to be effective.

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Profile picture for user David Harmer

Written by David Harmer

David began his career with Markel Tax at 18 and has since spent 10 years with the business, completing a law degree and working his way through the ranks of tax consultant to director. Defending tax payers against HMRC challenges on all areas of contentious tax law including IR35, self-employed status, CIS, agency legislation etc., his tribunal victories include the well-known Sherburn Aero Club case.
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25th April, 2023 | IR35 Further Reading

A rundown of the key timelines if probed by HMRC under IR35, so you can avoid being the next Cowan or Lynagh.

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Profile picture for user Nigel Nordone

Written by Nigel Nordone

Nigel Nordone is the charismatic head of tax at Qdos, leading the IR35 contract review firm’s team of IR35 consultants to deliver the best in compliance. Nigel’s a former HMRC Inspector of Taxes specialising in IR35, tax investigations, status, PAYE, and employer compliance. He has first-hand experience into HMRC’s handling of enquiries, and has personally represented hundreds of clients who have been under IR35 enquiry over the past two decades.

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3rd May, 2023 | IR35 Further Reading

A change in status. A high dividend low salary-split. Both are red rags to a potentially bullish HMRC.

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Profile picture for user Nikola Nowak

Written by Nikola Nowak

Nikola started her journey with Markel Tax in 2017 as an office administrator working within numerous areas of Markel’s business including dealing with client schemes, contract reviews and the Survive35 TaxSafe product. Nikola joined the contractor solutions team in 2019, where she gained a deep understanding of the contracting industry - specifically IR35 legislation, employment status and the agency legislation. She currently deals with all types of IR35 issues, CIS and handles HMRC enquires, and now advises all types of clients and accountants in these areas.

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5th May, 2023 | IR35 Further Reading

A silver bullet to stop HMRC is the stuff of legends. All the more reason to protect yourself with these five.

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Profile picture for user Seb Maley

Written by Seb Maley

Seb Maley is an IR35 expert, regularly commenting in national media on the topic. He is CEO of Qdos Contractor, a leading IR35 advisor and IR35 insurance company.
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10th May, 2023 | IR35 Further Reading

The actions, activities, and additional goings-on during an IR35 enquiry by HMRC.

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Profile picture for user Georgina Hiles

Written by Georgina Hiles

After joining Markel Tax in 2002, Georgina studied law and developed her skills before making the cross-over to the tax profession in 2013. Georgina specialises in the legal and technical intricacies of the interaction between employment status, IR35 and agency legislation within industries targeted by HMRC. Georgina advises and defends clients against HMRC challenges including representing clients who opt to use HMRC’s Alternative Dispute Resolution process.

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18th May, 2023 | IR35 Further Reading

Seven areas contractors must be across to nullify HMRC scrutiny of their IR35 status.

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Profile picture for user Mollie Shields

Written by Mollie Shields

Mollie started her career in tax in 2012 initially dealing with IR35 contracts and queries.  Mollie joined the contractor solutions team at Markel Tax in 2018 and now provides advice to clients and accountants on IR35 legislation, Employment Status, Agency Legislation, Construction Industry Scheme, Contract drafting, ADR and defending clients against HMRC challenges. Since joining Markel, Mollie has successfully defended numerous enquiries before they have reached tribunal stage and has worked with both client companies and contractors against HMRC disputes.

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19th May, 2023 | IR35 Further Reading

Contractors must know their cover, from their cover ‘that goes several steps further’ -- especially when up against an aggressive HMRC.

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Profile picture for user Sam Cox

Written by Sam Cox

Sam is commercial director at Qdos and has a wealth of experience in the contracting and recruitment sector, having developed award-winning insurance policies for independent workers and the businesses engaging them.

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25th May, 2023 | IR35 Further Reading

A helpful ‘pause’ for the IR35-probed has now been confirmed, but it’s logical that any refunds won’t go to contractors.

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Profile picture for user Nikola Nowak

Written by Nikola Nowak

Nikola started her journey with Markel Tax in 2017 as an office administrator working within numerous areas of Markel’s business including dealing with client schemes, contract reviews and the Survive35 TaxSafe product. Nikola joined the contractor solutions team in 2019, where she gained a deep understanding of the contracting industry - specifically IR35 legislation, employment status and the agency legislation. She currently deals with all types of IR35 issues, CIS and handles HMRC enquires, and now advises all types of clients and accountants in these areas.

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3rd October, 2023 | IR35 Further Reading

‘Get under the hood of client OPW advice’ – and other top tips to keep status wrangles at bay.

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Profile picture for user Charlie Hemsworth

Written by Charlie Hemsworth

Charlie Hemsworth has been a tax consultant at leading IR35 and employment status specialists Bauer & Cottrell since 2015, and has over 20 years of experience in the contractor industry. She currently advises contractors, engagers and agencies in all things IR35 / Off-Payroll, ranging from IR35 reviews and assessments, to representing clients in HMRC enquiries.

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2nd May, 2024 | IR35 Further Reading

A need-to-know on HMRC penalising and charging interest under the Intermediaries legislation.

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Profile picture for user Nigel Nordone

Written by Nigel Nordone

Nigel Nordone is the charismatic head of tax at Qdos, leading the IR35 contract review firm’s team of IR35 consultants to deliver the best in compliance. Nigel’s a former HMRC Inspector of Taxes specialising in IR35, tax investigations, status, PAYE, and employer compliance. He has first-hand experience into HMRC’s handling of enquiries, and has personally represented hundreds of clients who have been under IR35 enquiry over the past two decades.

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17th May, 2024 | IR35 Further Reading

With the general election now around the corner, would a party that promises then delivers on repealing the IR35 off-payroll working rules be reducing the UK’s tax burden?

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Profile picture for user Nigel Nordone

Written by Nigel Nordone

Nigel Nordone is the charismatic head of tax at Qdos, leading the IR35 contract review firm’s team of IR35 consultants to deliver the best in compliance. Nigel’s a former HMRC Inspector of Taxes specialising in IR35, tax investigations, status, PAYE, and employer compliance. He has first-hand experience into HMRC’s handling of enquiries, and has personally represented hundreds of clients who have been under IR35 enquiry over the past two decades.

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28th May, 2024 | IR35 Further Reading

Contractors can do very little to stop being randomly selected, but quite a lot to keep these four from being hoisted in HMRC’s direction.

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Profile picture for user Nigel Nordone

Written by Nigel Nordone

Nigel Nordone is the charismatic head of tax at Qdos, leading the IR35 contract review firm’s team of IR35 consultants to deliver the best in compliance. Nigel’s a former HMRC Inspector of Taxes specialising in IR35, tax investigations, status, PAYE, and employer compliance. He has first-hand experience into HMRC’s handling of enquiries, and has personally represented hundreds of clients who have been under IR35 enquiry over the past two decades.

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3rd June, 2024 | IR35 Further Reading

The one-year anniversary of PGMOL SC has come and gone, but those deciding IR35 status are still doing so without this key MOO ruling.

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Profile picture for user Rebecca Seeley Harris

Written by Rebecca Seeley Harris

Rebecca is a leading expert in employment status, IR35 and the law involving independent contractors and the self-employed for the purposes of tax and employment law. Rebecca has run her own consultancy for the past 20 years covering all employment status issues such as off-payroll in the private and public sector, otherwise known as IR35, s.44 and any issues affecting the self-employed and personal service companies.
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1st July, 2024 | IR35 Further Reading

‘Reasonable care’ is among the key considerations when an end-client has a (notoriously risky) change of heart.

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Profile picture for user Nikola Nowak

Written by Nikola Nowak

Nikola started her journey with Markel Tax in 2017 as an office administrator working within numerous areas of Markel’s business including dealing with client schemes, contract reviews and the Survive35 TaxSafe product. Nikola joined the contractor solutions team in 2019, where she gained a deep understanding of the contracting industry - specifically IR35 legislation, employment status and the agency legislation. She currently deals with all types of IR35 issues, CIS and handles HMRC enquires, and now advises all types of clients and accountants in these areas.

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2nd July, 2024 | IR35 Further Reading

Top 5 ways to advocate for and protect your own commercial, independent, self-employed interests.

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Profile picture for user Kieran Firmstone

Written by Kieran Firmstone

Kieran Firmstone is a tax consultant at Qdos Contractor, one of the leading experts in the field of IR35 and contractor insurance. Having worked within tax consultancy for the past 10 years and now a senior member of the tax consultancy team, Kieran is extremely knowledgeable and has a passion for helping contractors navigate the complex world of status and compliance. 

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9th July, 2024 | IR35 Further Reading

Top eight steps to tot up the off-payroll rules’ deemed payment, plus who calculates it and when.

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Profile picture for user Daniel Mepham

Written by Daniel Mepham

Dan, managing director of SG Accounting and SG Umbrella is a chartered certified accountant with stacks of experience as a director of large national accountancy firms.
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22nd August, 2024 | IR35 Further Reading

Sympathy for the Sky Sports pundit. Frustration in his defence. Same old HMRC. But rules are rules.

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Profile picture for user Seb Maley

Written by Seb Maley

Seb Maley is an IR35 expert, regularly commenting in national media on the topic. He is CEO of Qdos Contractor, a leading IR35 advisor and IR35 insurance company.
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28th August, 2024 | IR35 Further Reading

IR35 Features

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

Freelance techie must pay thousands in employment taxes for failing IR35.

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Written by cukAdmin

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16th January, 2008 | IR35 Further Reading

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

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Written by cukAdmin

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9th September, 2008 | IR35 Further Reading

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

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Written by cukAdmin

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3rd December, 2009 | IR35 Further Reading

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

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Written by cukAdmin

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20th April, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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9th June, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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18th June, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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20th June, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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22nd May, 2013 | IR35 Further Reading

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

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Written by helen

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19th May, 2011 | IR35 Further Reading

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

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Written by helen

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1st June, 2011 | IR35 Further Reading

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

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Written by helen

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6th June, 2011 | IR35 Further Reading

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

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Written by helen

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8th June, 2011 | IR35 Further Reading

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

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Written by helen

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15th June, 2011 | IR35 Further Reading

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

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Written by helen

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29th June, 2011 | IR35 Further Reading

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

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Written by helen

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15th July, 2011 | IR35 Further Reading

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

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Written by helen

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29th July, 2011 | IR35 Further Reading

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

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Written by helen

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4th August, 2011 | IR35 Further Reading

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

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Written by helen

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10th August, 2011 | IR35 Further Reading

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

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Written by helen

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11th August, 2011 | IR35 Further Reading

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

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Written by helen

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7th September, 2011 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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22nd February, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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29th February, 2012 | IR35 Further Reading

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

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Written by Kate Cottrell

Kate Cottrell from Bauer & Cottrell Limited - leading UK IR35 expert who has been contributing IR35 guidance, commentary and articles to ContractorUK for many years.
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28th March, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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25th April, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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10th May, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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16th May, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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17th May, 2012 | IR35 Further Reading

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

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Written by cukAdmin

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17th May, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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22nd May, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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23rd May, 2012 | IR35 Further Reading

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

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Written by Kate Cottrell

Kate Cottrell from Bauer & Cottrell Limited - leading UK IR35 expert who has been contributing IR35 guidance, commentary and articles to ContractorUK for many years.
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4th July, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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31st July, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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23rd August, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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3rd October, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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19th April, 2013 | IR35 Further Reading

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

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Written by Kate Cottrell

Kate Cottrell from Bauer & Cottrell Limited - leading UK IR35 expert who has been contributing IR35 guidance, commentary and articles to ContractorUK for many years.
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12th June, 2013 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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6th November, 2013 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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1st May, 2014 | IR35 Further Reading

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

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Written by cukAdmin

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8th July, 2014 | IR35 Further Reading

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

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Written by cukAdmin

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9th July, 2014 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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20th July, 2015 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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24th February, 2016 | IR35 Further Reading

At-a-glance: the big IR35 or contractor events and when they're happening.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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27th July, 2016 | IR35 Further Reading

How being caught by the Intermediaries legislation might affect you.

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Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.
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26th October, 2016 | IR35 Further Reading

Taxman's PDF medley is almost essential (if not light) reading for all PSCs.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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6th December, 2016 | IR35 Further Reading

Status expert urges a PSC to put up strong resistance -- to HMRC; not his client.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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8th December, 2016 | IR35 Further Reading

At-a-glance: the guidelines that public PSCs, clients and fee-payers need to know about.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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6th February, 2017 | IR35 Further Reading

What the new off-payroll rules mean; when they apply and who's affected.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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9th February, 2017 | IR35 Further Reading

Five steps that contractors who want to fight will take if clients rule against them.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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10th February, 2017 | IR35 Further Reading

The key takeaways of the first IR35 Forum meeting since the off-payroll rules hit.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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26th September, 2017 | IR35 Further Reading

Status expert cites the main factors that went against, but ultimately for, Mark Daniels.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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28th March, 2018 | IR35 Further Reading

Taxman fails to make IR35 stick to a drawings designer, despite two attempts and almost four years of trying.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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6th June, 2018 | IR35 Further Reading

Silver bullet or not, Substitution can still shoot down an IR35 enquiry.

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Written by cukAdmin

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21st November, 2018 | IR35 Further Reading

HMRC challenges, client inaccuracies and abusive brollies, among other talking points.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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28th January, 2019 | IR35 Further Reading

Status expert Kate Cottrell guides limited company contractors through a clock-ticking labyrinth.

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Written by Kate Cottrell

Kate Cottrell from Bauer & Cottrell Limited - leading UK IR35 expert who has been contributing IR35 guidance, commentary and articles to ContractorUK for many years.
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27th August, 2019 | IR35 Further Reading

Officially ‘well short of what’s required,’ the online status tool should offer a hard hat to anyone who picks it up.

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Written by Seb Maley

Seb Maley is an IR35 expert, regularly commenting in national media on the topic. He is CEO of Qdos Contractor, a leading IR35 advisor and IR35 insurance company.
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18th August, 2020 | IR35 Further Reading

Freelancer Financials on why your off-payroll status does not impact your chances of a home loan.

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Written by John Yerou

John Yerou, the founder and CEO of Freelancer Financials, has first-hand experience of the challenges and outdated biases that contractors face in securing mortgages. Unafraid to challenge the status quo, his disruptor mindset has made all the difference, spearheading a movement that has transformed the mortgage landscape for contractors and the flexible workforce. Advocating for change and working directly with lenders through his award-winning mortgage brokerage, he has helped reshape the industry's view of contractor mortgages.

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16th September, 2021 | IR35 Further Reading

Client paying you personally? And exerting tight control? Refreshingly, according to the CoA, you may still not be a disguised employee.

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Written by Chris Hadrill

Chris is a solicitor (Partner) in the employment team at Redmans Solicitors and a member of the Employment Lawyers Association. He advises on employment law and contractor law issues on behalf of employees, employers, and contractors regularly.

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17th May, 2022 | IR35 Further Reading

IR35 Advice

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

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Written by cukAdmin

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4th October, 2007 | IR35 Further Reading

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

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Written by cukAdmin

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28th May, 2008 | IR35 Further Reading

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

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Written by cukAdmin

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13th August, 2008 | IR35 Further Reading

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

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Written by cukAdmin

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28th May, 2009 | IR35 Further Reading

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

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Written by cukAdmin

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1st July, 2009 | IR35 Further Reading

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

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Written by cukAdmin

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2nd December, 2009 | IR35 Further Reading

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

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Written by cukAdmin

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15th December, 2009 | IR35 Further Reading

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

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Written by cukAdmin

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13th January, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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17th February, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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4th March, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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17th March, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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30th March, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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15th April, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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15th April, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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14th July, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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18th July, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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13th August, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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15th September, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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26th September, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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11th October, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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7th December, 2010 | IR35 Further Reading

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

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Written by cukAdmin

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2nd February, 2011 | IR35 Further Reading

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

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Written by helen

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16th May, 2011 | IR35 Further Reading

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

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Written by helen

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25th May, 2011 | IR35 Further Reading

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

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Written by helen

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26th May, 2011 | IR35 Further Reading

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

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Written by helen

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24th November, 2011 | IR35 Further Reading

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

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Written by cukAdmin

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15th December, 2011 | IR35 Further Reading

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

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Written by cukAdmin

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6th January, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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11th April, 2012 | IR35 Further Reading

Contractor tax captain warns of increased enforcement activity by HMRC.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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11th May, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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14th May, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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16th May, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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6th June, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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25th July, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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11th December, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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13th December, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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21st December, 2012 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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3rd April, 2013 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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12th April, 2013 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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14th May, 2013 | IR35 Further Reading

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

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Written by cukAdmin

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17th June, 2013 | IR35 Further Reading

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

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Written by cukAdmin

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24th June, 2013 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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24th March, 2014 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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2nd May, 2014 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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19th June, 2014 | IR35 Further Reading

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

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Written by cukAdmin

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25th June, 2014 | IR35 Further Reading

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

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Written by Seb Maley

Seb Maley is an IR35 expert, regularly commenting in national media on the topic. He is CEO of Qdos Contractor, a leading IR35 advisor and IR35 insurance company.
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30th July, 2014 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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30th October, 2014 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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7th November, 2014 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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13th February, 2015 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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2nd March, 2015 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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20th May, 2015 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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21st May, 2015 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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15th July, 2015 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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21st September, 2015 | IR35 Further Reading

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

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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29th October, 2015 | IR35 Further Reading

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

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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22nd February, 2016 | IR35 Further Reading

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

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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14th April, 2016 | IR35 Further Reading

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

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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28th June, 2016 | IR35 Further Reading

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

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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6th July, 2016 | IR35 Further Reading

‘Separately costing and scheduling extra work isn’t akin to doing whatever crops up.’

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Written by cukAdmin

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3rd August, 2016 | IR35 Further Reading

Two nights taken care of is much less determinative than if the day-to-day is controlled.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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11th November, 2016 | IR35 Further Reading

In a nutshell: how IR35 reform affects your PSC, your agent and your public client.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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7th December, 2016 | IR35 Further Reading

Outsourcers for the public sector are among those outside the off-payroll reforms.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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14th December, 2016 | IR35 Further Reading

End-users may feel PSCs can be left in limbo, but April's rules will require otherwise.

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Profile picture for user Helen Christopher

Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.
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4th January, 2017 | IR35 Further Reading

No immunity for PSCs with multiple or complex shareholder arrangements.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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5th January, 2017 | IR35 Further Reading

A pay bump won't cut it for one PSC hoping to nullify April's tax changes.

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Profile picture for user Helen Christopher

Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.
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16th January, 2017 | IR35 Further Reading

Control is the part of the IR35 trinity which has the power to save one PSC.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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17th January, 2017 | IR35 Further Reading

Poor uptake of the ESS would be just the ticket to stop a private sector rollout.

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Profile picture for user Graham Fisher

Written by Graham Fisher

Graham Fisher has been the Group CEO of Orange Genie since 2005. He is a Fellow of the Chartered Association of Certified Accountants and a Former Chairman of the Business Link National Forum.

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19th January, 2017 | IR35 Further Reading

No formal appeals process if your status is 'wrong' restricts how you can challenge.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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26th January, 2017 | IR35 Further Reading

Tax expert plots how the new IR35 rules will apply to PSCs at local authorities.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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9th February, 2017 | IR35 Further Reading

Lawyer spells out what the new IR35 rules say, and what could actually happen in practice.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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16th February, 2017 | IR35 Further Reading

Not having the nuts and bolts of his gig on paper won't protect an engineer.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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18th April, 2017 | IR35 Further Reading

The latest on what IR35 inspectors look for doesn’t extend to tax tweaks.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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22nd May, 2017 | IR35 Further Reading

HMRC backs an expert in deeming its regs to cover an umbrella contractor.

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Written by cukAdmin

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26th May, 2017 | IR35 Further Reading

Status expert helps a her who's books behind the scenes, and a him who's the tech lead.
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Written by cukAdmin

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27th July, 2017 | IR35 Further Reading

Status expert gives direction to a client sounding reluctant about responsibility.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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7th August, 2017 | IR35 Further Reading

A newcomer to the country, not just to contracting, is encouraged to fight.

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Written by cukAdmin

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30th November, 2017 | IR35 Further Reading

CEST continuing to omit MOO is making contractors doubt that Mutuality matters.

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Profile picture for user Helen Christopher

Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.
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13th January, 2018 | IR35 Further Reading

‘Thanks, but no thanks’ might be the cleanest way out of a status muddying.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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18th January, 2018 | IR35 Further Reading

No fix for a developer eyeing a charity that may (or may not) be applying April's regs.

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Profile picture for user Helen Christopher

Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.
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23rd May, 2018 | IR35 Further Reading

A firm in the field of stopping PSCs getting caught says HMRC's batting is causing severe delays.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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15th August, 2018 | IR35 Further Reading

Scrapping your salary doesn’t dodge IR35, because it’s all income which the Revenue reclassifies.

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Written by cukAdmin

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20th November, 2018 | IR35 Further Reading

Another day; another dodge to IR35 (that doesn’t work).

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Written by cukAdmin

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21st November, 2018 | IR35 Further Reading

What might happen to daily fees if using an umbrella is still a bit of an open question.

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Profile picture for user Helen Christopher

Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.
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26th January, 2019 | IR35 Further Reading

‘Passing off the IR35 decision work isn’t permitted, but handing contract work to consultancies is.’

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Profile picture for user Helen Christopher

Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.
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27th January, 2019 | IR35 Further Reading

One of the lesser factors of IR35 status is too much of a grey area for CEST to cope.

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Profile picture for user Helen Christopher

Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.
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20th February, 2019 | IR35 Further Reading

The April 2020 compliance requirements for a PSC duo, one of which has another job.

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Profile picture for user Helen Christopher

Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.
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28th February, 2019 | IR35 Further Reading

What the third-party does will be the key; unlocking much more is difficult if not impossible.

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Profile picture for user Simon Moore

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.
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14th May, 2019 | IR35 Further Reading

Six characteristics kept Kickabout Productions Ltd’s contract for services onside.

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Profile picture for user Chartergates

Written by Chartergates

Chartergates is the country’s leading tax, VAT and employment law expert.  Chartergates specialises in technical, advisory and contentious work, including, employment status, IR35, umbrella company compliance, HMRC enquiries, HMRC penalties, CITB levy, the cancellation of gross payment status and all areas of employment law.

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22nd July, 2019 | IR35 Further Reading

Eight calculations loom for inside IR35 contractors who need to pay HMRC.

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Profile picture for user Herminder Sandhu

Written by Herminder Sandhu

Herminder specialises in tax consulting for umbrella and limited company contractors. He has fought and won many challenges regarding employment status, IR35 and the MSC legislation on behalf of a host of clients, including representation before the First-Tier Tax Tribunal.
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4th September, 2019 | IR35 Further Reading

An adviser fields the Nov. 6th queries of a put-out PSC trying to dodge curve balls.

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Profile picture for user Helen Christopher

Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.
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22nd October, 2019 | IR35 Further Reading

Where’s simplest to be self-employed overseas rarely adds up to where’s also profitable.

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Profile picture for user Nikolas Papageorgiou

Written by Nikolas Papageorgiou

Nikolas Papageorgiou has worked at Access Financial since 2015. He is Country Manager for Europe, which involves predominantly working with recruitment agencies and corporate clients who wish to place contractors in Luxembourg, Belgium, The Netherlands, France, Sweden, Norway and Switzerland. 
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5th November, 2019 | IR35 Further Reading

Ten queries the taxman fires in his bid to enforce the off-payroll legislation.

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Profile picture for user Qdos Contractor

Written by Qdos Contractor

With over 25 years’ experience, Qdos is an IR35 expert that has assessed over 150,000 contracts, successfully defended over 1,600 IR35 enquiries, saving contractors in excess of £35m.

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13th October, 2021 | IR35 Further Reading

How you see yourself won’t necessarily show in the client’s assessment, and that assumes an assessment will actually be made.

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Profile picture for user Chris Mattingly

Written by Chris Mattingly

Joining WTT in 2017, Chris co-founded the Contractor Co-op, the UK’s first employee-owned umbrella payroll provider. More recently Chris launched Navigator, an innovative, tech powered advisory platform helping contractors, recruitment companies and end clients navigate the off-payroll working (IR35) reforms.
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10th January, 2022 | IR35 Further Reading

Ex-inspector says HMRC hasn’t totally ruled out historically probing contracts that last year went from outside to inside.

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Profile picture for user Nigel Nordone

Written by Nigel Nordone

Nigel Nordone is the charismatic head of tax at Qdos, leading the IR35 contract review firm’s team of IR35 consultants to deliver the best in compliance. Nigel’s a former HMRC Inspector of Taxes specialising in IR35, tax investigations, status, PAYE, and employer compliance. He has first-hand experience into HMRC’s handling of enquiries, and has personally represented hundreds of clients who have been under IR35 enquiry over the past two decades.

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12th January, 2022 | IR35 Further Reading

A new agreement ‘because of IR35’ says the right thing on mutuality, and hours, but gets it wrong on exclusivity.

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Profile picture for user Seb Maley

Written by Seb Maley

Seb Maley is an IR35 expert, regularly commenting in national media on the topic. He is CEO of Qdos Contractor, a leading IR35 advisor and IR35 insurance company.
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3rd August, 2022 | IR35 Further Reading

Even once you close your PSC, the tax office has up to 12 months from your final tax return to launch a probe.

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Profile picture for user Nigel Nordone

Written by Nigel Nordone

Nigel Nordone is the charismatic head of tax at Qdos, leading the IR35 contract review firm’s team of IR35 consultants to deliver the best in compliance. Nigel’s a former HMRC Inspector of Taxes specialising in IR35, tax investigations, status, PAYE, and employer compliance. He has first-hand experience into HMRC’s handling of enquiries, and has personally represented hundreds of clients who have been under IR35 enquiry over the past two decades.

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11th April, 2023 | IR35 Further Reading