Archive IR35 investigation - ContractingWISE

HMRC Reopens IR35 Investigations

HMRC Reopens IR35 Investigations

By | COVID-19, IR35, News | No Comments

It’s been reliably reported that HMRC have resumed IR35 enquiries that were put on hold because of the Covid-19 pandemic. In recent weeks, contractors who were being investigated pre-pandemic received letters from HMRC, asking if they were ready for the investigation to resume, and giving them chance to put forward any circumstances that would make this difficult.…

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Can HMRC conduct a retrospective investigation if I go inside IR35?

Can HMRC conduct a retrospective investigation if I go inside IR35?

By | IR35 | No Comments

One of the unforeseen consequences of forcing contractors out of their limited companies and onto the payroll is their fear of retrospective action from HMRC. While end-clients apparently assumed that contractors would have little choice but to comply with an inside IR35 status and non-negotiable terms, contractors’ mistrust of HMRC has thrown an additional spanner in the works of the off-payroll debacle.…

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IR35: The importance of cooperation between the contractor, the agency and the end client

IR35: The importance of cooperation between the contractor, the agency and the end client

By | Already contracting, Articles, Considering contracting, IR35, New to contracting, News | No Comments

There has been considerable debate over the introduction of off-payroll working rules in the public sector, which are also set to apply to the private sector by 2020. The changes place the responsibility for determining whether IR35 applies to a contract with the government organisation that is paying the contractor.…

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Off-payroll reforms will hit the private sector in 2020

Off-payroll reforms will hit the private sector in 2020

By | Already contracting, Articles, Considering contracting, IR35, New to contracting, News | No Comments

The Chancellor’s budget announced that off-payroll rules will hit the private sector in 2020. Amidst uncertainty over Brexit, there are widespread concerns that the reforms will damage business and weaken the economy at a critical time. ContractingWise takes an overview of the off-payroll developments to date.

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How to write a confirmation of arrangements letter

How to write a confirmation of arrangements letter

By | Already contracting, Articles, IR35, New to contracting | No Comments

In the event of an IR35 inquiry, HMRC will attempt to establish the true relationship between the contractor and the end client in order to determine employment status. As many contracts are generic, the investigating officer will often place more emphasis on what’s known as the ‘hypothetical contract,’ formed by the impressions they gather about the day-to-day working practices of the contractor while on a given assignment.…

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Why a genuine right of substitution clause will help in an IR35 investigation

Why a genuine right of substitution clause will help in an IR35 investigation

By | Articles, Considering contracting, IR35, New to contracting, News | No Comments

A right of substitution clause states the contractor’s right to send a replacement in their place if they are unable to work on the contract. While having a right of substitution clause in your contract won’t guarantee that you’re outside IR35, it’s part of an important set of factors that can help to prove your self-employed status.…

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