In the event of an IR35 investigation, many contractors find themselves without any paperwork to support their daily working practices. HMRC will look for proof that the contractor is subject to direction and control, or that they’re part and parcel of the client company.…READ MORE
Mutuality of Obligation or MoO is a feature of employment law that relates to contractual agreements. In the simplest sense, it refers to the obligation of an employer to provide work and pay for it, together with the obligation of the employee to personally do the work.…READ MORE
Contractors who reduce their tax liabilities by billing their clients via their own limited company will know that they should do everything they can to avoid falling into IR35 rules.
One mechanism for doing this is to keep detailed timesheets which will allow you to demonstrate to a HMRC investigator that you are in fact self-employed and not a ‘disguised employee’.…READ MORE