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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...

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 ...

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...

Am I exempt from IR35 as a sole trader?

Q: I am a sole trader based in the UK and my only client is based in the US with no presence in the UK. Which party is responsible for establishing whether I am a disguised employee and which party would be responsible for covering the addi...

Does appearing on a client website impact IR35?

Q: “I am a contractor working for a small company in the aerospace sector for whom I have worked with for a number of years. My client is creating a new website and wants to include me under a 'subcontractor' page. Would I be wise to give...

Will IR35 reform impact overseas projects?

Q: "I have a contract, renewed each year for the last 3 years, directly with a French-based company. My contract and working practices are reviewed each year with regards to IR35 status and each time they fall outside the legislation. How ...

My office, a business expense?

Q. I am an IT Contractor based at home and need an office space to separate my home and family life (aka noise). I would like to build a (temporary) office building in the garden. My accountant tells me that I would have to pay for this out...

Can I claim for attending training courses?

I work as a contractor for the Ministry of Defence inside IR35, can l claim for attending training courses? Also if l pay into a pension, are payments taken gross or NET of the 13.8% employers NI contribution? In relation to trainin...

Do I need written determination of my IR35 status?

I have a limited company and I am currently working on a project for a public sector end client, through a consultancy firm. I have worked through the consultancy firm for a few years, on different projects with different end clients but ...

Will my status change in April?

I am a contractor working for a large private sector company. I'm contracted for 3 months at a time and have been engaged by this client for the past 6 years. I've done annual working practice reviews and the 3 monthly renewals are review...

Will the three year rule still apply?

A large company that I am interested in contracting for has a union rule that contractors are only allowed to be engaged on contracts for three years maximum and then cannot be engaged on another contract for a minimum of six months, at w...

Can I claim for medical expenses?

Is it possible for a company director to claim private medical expenses against his Ltd Co where the medical cost directly relates to being unable to work as a result of not getting the medical attention? For example, I suffer from art...

Is my accommodation a tax-deductible business expense?

I am an IT contractor whose contracts usually require me to work 3+ hours journey from my rural home/home office. In these cases my company will rent accommodation near the client site which I use Mon-Thurs only. I claim expenses from my ...

Am I doing enough to be ‘outside IR35’?

I currently work for between 5 & 10 companies each month. As all my work is remote. I use my own equipment and software licences. The hours I work are up to me. I'm comfortable that I'm outside IR35 for all my work. It looks like I...

My IP, my IR35 status?

I've been working as a contractor since 1992, providing programming services to startups and blue-chip clients, alike. As such I fix existing, or write new, software for my clients. My "tools" therefore are knowledge based, and my CPD is ...

Agency Contract Dispute

I have a contract with a major organisation who has decided to review its contract process and as a result may decide not to use specific agencies going forward, one of which is the agency I am through. The client is threatening to give n...