IR35 Guides

IR35 Insurance - Are you protected?

How you can cover yourself against professional costs, and even back taxes, if you are the subject of an IR35 status enquiry.

IR35 extended to include 'office holders'

The Government has officially extended the scope of IR35 to include 'office holders' within the Finance Bill 2013.

(Apr 6, 2013)

Budget 2013: PCG calls on Chancellor to provide IR35 certainty

In a strongly-worded news release, the PCG says it 'desperately' wants the Chancellor to address three key business issues in tomorrow's Budget.

(Mar 19, 2013)

Contracting site says HMRC IR35 test fundamentally flawed

An industry site says that HMRC's risk assessment tool, the business entity test, bears 'little relevance to reality', after one third of contractors deemed to be 'high risk' after taking the test would fall outside IR35 if the actual legislation were applied.

(Feb 26, 2013)

Forum discusses office holder change, number of live IR35 cases

The latest notes from the IR35 Forum have been published online. The group of experts discussed the addition of 'office holders' to IR35's scope, and how the overhaul of HMRC's IR35 regime had progressed.

(Feb 19, 2013)

IR35 'office holder' change - has impact been underestimated?

The notes from a recent legal seminar show that some legal experts believe that the 'office holder' IR35 amendment to the Finance Act 2013 will have much more of an impact on the recruitment industry than many have predicted.

(Feb 4, 2013)

Why an 'IR35 friendly' contract must reflect reality

An employment status expert explains why complying with IR35 involves much more than simply having an 'IR35 friendly' contract in place.

(Jan 10, 2013)

IR35 rules - a guide for IT contractors

A concise overview of the IR35 rules. How IR35 came into force, and what the implications are if you are caught.

(Jan 4, 2013)

Finance Bill 2013 includes new clause to 'strengthen IR35'

A new clause designed to strengthen IR35 is to be included in the Finance Bill 2013. The new provisions will include office holders within the scope of IR35.

(Dec 11, 2012)

IR35 to be 'strengthened' following scrapping of 'controlling persons' proposals

The Chancellor's decision to scrap the 'controlling persons' proposals have been widely welcomed by contracting industry experts.

(Dec 6, 2012)

Have industry experts exaggerated IR35 investigation risks?

With the revelation that HMRC has only opened 193 new IR35 cases over the past seven months, were industry experts irresponsible in warning contractors to take extra precautions to protect themselves against investigation?

(Dec 5, 2012)

Guide to IR35 contract review services for IT contractors

As there is a significant financial cost for contractors caught by the IR35 rules, you should always get an IR35 opinion on your contracts. Includes a list of companies who provide IR35 status and contract drafting services.

(Nov 25, 2012)

Would some BBC presenters be caught by IR35?

A report issued by the Public Accounts Committee reveals that the BBC currently hires 3,000 workers via personal service companies.

(Oct 5, 2012)

Number of IR35 investigations on the up

Figures released following an FOI request show that the number of HMRC IR35 investigations has increased significantly over the past two years.

(Oct 2, 2012)

Official public sector contractor off-payroll rules published

The Cabinet Office has published the official guidelines for Government departments on how to handle the way public sector contractors are remunerated.

(Sep 4, 2012)

Qdos launches public sector IR35 solution

A specialist IR35 solution provider has launched a new product aimed at public sector contractors who have to provide evidence of their IR35 status following the implementation of new 'off payroll' remuneration guidelines.

(Sep 3, 2012)

Expert says new HMRC IR35 compliance process much improved

An employment status expert has reported that the new HMRC IR35 investigation process is much improved, having seen a new case settled in a mere three weeks.

(Aug 22, 2012)

HMRC updates IR35 Forum on latest compliance efforts

The latest IR35 Forum meeting minutes have been published online, including an update on how the new HMRC IR35 compliance teams have progressed over the past three months.

(Aug 13, 2012)

IR35 business test to be applied to public sector contractors

Contractors group, PCG, has seen the final guidance for Government departments which will determine how 'off payroll' public sector workers are remunerated when new rules go live later in the year.

(Aug 9, 2012)

Can I download an IR35 contract from the web?

Why compliance with IR35 involves a lot more preparation than simply downloading an IR35 contract from the internet.

(Jun 22, 2012)

IR35 - HMRC to begin investigating high risk public sector contractors

An investigative news site says that HMRC tax inspectors are ready to swoop on any public sector contractors who are believed to have underpaid tax.

(Jun 15, 2012)

New HMRC IR35 letters being issued

Contractor Weekly, a specialist news site for contractors, has seen one of the new-style IR35 compliance letters which are expected to be sent to contractors identified as being classified as high risk by HMRC.

(Jun 13, 2012)

Has the latest HMRC guidance changed how contractors should comply with IR35?

Following the publication of new HMRC IR35 guidance, a legal expert tells us what steps contractors should take to comply with IR35.

(May 18, 2012)

How the HMRC IR35 investigation process works

In light of the new HMRC IR35 guidance, we look at how an IR35 enquiry will typically originate - typically via an Employer Compliance Review.

(May 15, 2012)

New HMRC specialist teams set to increase number of IR35 reviews

Although the release of new HMRC guidance has made no difference to the underlying IR35 legislation itself, it could signal the start of a concerted effort by the tax authorities to carry out an increased number of compliance reviews.

(May 10, 2012)

New IR35 business test and IR35 scenarios go live

After weeks of speculation, HMRC has published new IR35 guidance, including a business entity test and a set of typical IR35 scenarios.

(May 9, 2012)

IR35 compliance - are you inside or outside IR35?

If HMRC decide to conduct an IR35 status enquiry, there are a number of factors which will be taken into account when determining whether or not your contract will fall within the scope of IR35 or not.

(May 8, 2012)

HMRC business test only a minor change to IR35 administration

Since the details of the proposed HMRC IR35 business test were first posted online last week, some have expressed 'shock' at these so-called leaks, but one must not forget that the official test itself is just a minor development in the process to overhaul IR35.

(May 2, 2012)

Most contractors would fail the IR35 business test

As the contents of the proposed IR35 business test appear online, it is easy to see why a rift has formed between HMRC and business groups, as it would appear that most contractors would face at least a medium risk of an IR35 investigation.

(Apr 27, 2012)

IR35 - Confirmation of Arrangements

Alongside a IR35 compliant contract, and matching working practices, a document confirming the true working arrangement between contractor and client is an important tool in demonstrating self employment. Includes free template download.

(Apr 18, 2012)

Over 3000 PCG members take IR35 business test trial

Over 3,000 PCG members have already taken part in a trial to determine how accurate the proposed HMRC IR35 business entity tests may be in real world scenarios.

(Apr 13, 2012)