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Can I work as a contractor and an employee?

Q. I’m currently contracting a few days a week on a 12-month project. Given I have some spare capacity and bearing in mind that IR35 reform is on the horizon - and with it, an increased risk of being placed inside IR35 by my client - is i...

How contractors can set and protect their IR35 status

IR35 is at the forefront of our every conversation. Amidst speculation around what the future holds due to upcoming private sector reforms and a growing number of IR35 investigations attracting attention, it’s easy to worry about what t...

ITV presenter wins £80k IR35 Tribunal

With just six months until IR35 reform is extended to the private sector, it emerged last week that television presenter, Helen Fospero, won her IR35 case appeal, resulting in a second IR35 Tribunal loss for HMRC in less than seven days. ...

Contractor defeats taxman in £240k IR35 case

An IT contractor has beaten HMRC in an IR35 Tribunal carrying £243,324 in liability, to inflict yet another defeat on the tax office.  After an investigation lasting five years, it was decided on 29th October that IT consultant, Ric...

How does the right of substitution work?

Q. I have a number of questions based on the right of substitution. Firstly, what do I need in place to trigger it? Do I need a contract with my substitute and can I provide them with client information so they can deliver the service? Fina...

HMRC’s IR35 tool under fire as NHS fined £4.3m

Further questions have been asked about the accuracy of HMRC’s IR35 tool, CEST, after NHS Digital was handed a £4.3m tax bill for getting the IR35 status of its contractors wrong while using the taxman's technology to administer the ru...

RBS to stop engaging contractors in IR35 U-turn

The number of banks taking extreme action to next year’s IR35 changes continues to grow, with Royal Bank of Scotland (RBS) said to be the latest financial services firm that will stop working with contractors because of IR35 reform - a ...

HMRC slammed for “lightweight” IR35 guidance

The tax office’s latest IR35 guidance update has been met with criticism by specialists, who have blasted HMRC for failing - so far - to deliver on promises to better equip the private sector for the arrival of IR35 reform next year.  ...

Can I claim back tax from a wrong IR35 decision?

Q. I've just completed a contract that was deemed to be inside IR35 by my client. Would it be possible to argue the IR35 status afterwards and claim the tax back from the HMRC if I win the case? Or is this likely to cost me more than I coul...

Does IR35 apply to a Statement of Work?

Q. Is there a legally recognised way I can deliver a ‘Statement of Work’ to escape IR35 reform? A. This is a question that keeps cropping up, as IR35 reform approaches. To answer it, yes, in providing a ‘Statement of Work’, which...

Frequently asked IR35 questions answered

Contractor accountancy, Integro Accounting, shares its views on IR35 in this jargon-free...

Lives depend on revoking the Loan Charge “scandal”

If it wasn’t for the Brexit merry-go-round, then another political hot potato would be getting a lot more coverage than it currently is. The Loan Charge scandal, unlike Brexit, is uniting Parliamentarians against a draconian policy th...

Contractor placements “steady” despite Brexit uncertainty

Despite Brexit uncertainty continuing to impact overall UK business confidence, freelancer and contractor placements rose - albeit very modestly - in September, according to KPMG and REC’s UK Report...

Should I renegotiate my contract due to IR35 reform?

Q. I have a current contract running past April, which is outside IR35. Will this need to be renegotiated given it could fall inside the legislation when IR35 reform arrives next year?  If you work with either a public sector body or a ...

Lloyds condemned for “damaging” IR35 decision

Lloyds has been criticised by a number of IR35 experts after it was reported that the bank will stop engaging limited company contractors due to incoming changes to IR35.  To avoid reform to IR35 in the private sector, which will be e...

When should I calculate the ‘deemed payment’?

Q. I’ve always worked on outside IR35 contracts, but for the first time I’m considering taking a new contract which I consider would be caught by IR35 - the client will not be deducting any employment taxes. How should I account for th...