IR35 Guides - Are you inside or outside IR35?

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.

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.

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.

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.

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.

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.

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.

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.

Doubts raised over proposed IR35 business test
Concerns over the way IR35 is administered in the future have been raised as members of the IR35 Forum disagree with HMRC over the content and scoring of the proposed IR35 business test.

HMRC IR35 business test could go live in April 2012
The latest IR35 Forum minutes show that new trial business tests will be made live on the HMRC website in April, together with a set of typical scenarios to help establish how likely a business is to be caught by IR35.

Ambiguous IR35 Budget statement causes industry excitement
The final part of the short Budget 2012 statement afforded to IR35 has created further uncertainty for contractors, according to some industry experts.

IR35 remains firmly in place following Budget 2012
As was widely expected, the IR35 rules remain in place following Budget 2012, taking up only a few lines in the accompanying Budget documents.

Final OTS report suggests IR35 changes will be announced in April 2012
The Office of Tax Simplification has delivered its final report on HMRC administration, in time for the next Budget. The report reiterates the need for substantive progress to be made on IR35, with changes due to be announced in April 2012.

HMRC finalising strategy to overhaul IR35
HMRC is finalising its plans to improve the way IR35 is run, following input from a wide spectrum of industry experts via the IR35 Forum.

Would student loan boss have been caught by IR35?
Following news that the Student Loans Company boss has been receiving remuneration via his own personal services company, we ask whether this would this have made him a classic target for an IR35 investigation.