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Will my umbrella company furlough me?

Q. I work via an umbrella company but, due to COVID-19, my contract has been terminated. I’ve read a few contrasting reports in the past few weeks with regards to whether my umbrella can or will place me on furlough - as my ‘employer...

Can firms uphold blanket contractor bans?

Q. Like many contractors, in the lead up to 6th April, I was subject to a blanket IR35 determination. My client took the decision to place all contractors it engages inside IR35 even though I’m confident that my contract belonged outsid...

How much tax has IR35 reform raised?

Q. Can you please advise if IR35 reform in the public sector has resulted in a net increase in annualised tax revenue for HMRC, and if so, by what percentage? I am trying to ascertain the net cost-benefit to the Government and society gen...

Can contractors work when furloughed?

Q. Like many contractors, I find myself in the unenviable situation where I am considering furloughing myself in order to apply for the Coronavirus Job Retention Scheme (CJRS) to claim 80% of my PAYE earnings. I understand that once furlo...

Should contractors revert back outside IR35?

Q. Similar to many other contractors (from what I’ve read), I was placed inside IR35 by my client last month, as they prepared for the arrival of IR35 reform on 6th April. However, because the changes have now been rightly delayed due t...

Does forming a new PSC impact IR35 compliance?

Q. I recently closed my limited company due to the expected arrival of IR35 reform on 6th April. However, given the changes have now been delayed by a year, I wonder, in the context of this postponement, would it be seen as reasonable and...

Why has my agency forced me inside IR35?

Q. Although changes to the off-payroll working rules were delayed by one year (which came as a huge relief), the agency I work through has insisted that all contractors it places with a particular client sign new terms and agree to work i...

Does being a ‘key worker’ impact IR35 status?

Q. I’m a contractor working in a Government department on a contract that sits outside IR35. Everyone there - civil servants and contractors - have now been designated as ‘key workers’ in the context of the Coronavirus. This follows...

Does my client’s IR35 decision still stand?

Q. What does the last-minute delay to IR35 reform mean for the determination my client made? I have been placed inside IR35 by my client - a decision which I was intending to appeal - however, do I need to do this now, given reform will n...

Does MoO mean I belong inside IR35?

Q. My contract states there is no Mutuality of Obligation (MoO) at the end of my contract period, but even so it has been determined inside IR35 partly because MoO does exist on a day-to-day basis. I assume that MoO does exist to a degree...

Do contractors still need IR35 insurance?

Q. I understand that from 6th April I will not be able to set my own IR35 status in the private sector unless I contract for a 'small' company. I also know that I will no longer carry the IR35 risk, which will be passed over to the fee-pa...

Will my “overseas” client set my IR35 status?

Q. I am an IT contractor working through my own PSC. I am engaged directly by my client, that has a special status whereby it is based in London but operates outside of UK legislation, including tax and employment law. Permanent employees...

Are you at less risk of an IR35 enquiry when engaged by a small company?

Q. I’m a PR consultant and work outside IR35 with a number of clients, the majority of which meet HMRC’s criteria for a ‘small’ company. In fact, I only work with one business that qualifies as a medium or large company. Even so,...

Will a fixed-length contract put me outside IR35?

Q. I typically work on contracts outside IR35 that last anywhere between three and six months. With medium and large private sector companies set to become responsible for administering the IR35 rules from 6th April, I’m concerned that ...

Does ‘financial risk’ mean I belong outside IR35?

Q. My client recently used CEST to evaluate my IR35 status. The tool deemed my contract inside IR35. However, I intend to appeal this determination based on the fact that my company is financially liable for any mistakes made when deliver...

Does IR35 reform apply if I’m based abroad?

Q. I live permanently in Romania. I operate through my own limited company, which is registered in Romania and subject to Romanian taxes. I’m not a tax resident in the UK and haven’t been for well over a decade. However, I do deliver w...