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Can IR35 status rest on a fixed price service?

Q. With IR35 reform approaching, like most contractors, I’m keen to continue operating outside the legislation from April 2020 onwards. I understand there are many different factors that need to be considered when determining IR35 statu...

How does entrepreneurs’ relief work?

Q. Due to IR35 reform I’m thinking of closing my personal service company next year and claiming entrepreneurs' relief. First of all, what is it and how does it work?  A. Entrepreneurs' relief is a tax break that means anyone who has ...

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 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...

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...

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...