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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...

Travel expenses for a secondary office?

Planning for my next contract which will likely run beyond April 2020. I understand that IR35 treats travel expenses to your contracted office location as a commute and therefore unpayable by my Ltd company. But how does it treat regular tr...

Contract Violation?

Question: Can the contractor work for the new Agency without violating the original contract bearing in mind he is not “providing services or products directly to the Client or End Client” since he is working for the new agency. Back...

The 24 Month Rule – Travel Expenses

Q. I started an IT project management contract with my client 2.5 years ago. The role is based in the client's office close to my home and agreed that occasional travel to the client's other offices would be required, for which they would r...

Contractor Holiday Pay?

Q. I am currently a self employed contractor (limited company) for one of the large banks, via a contracting agency. The bank has advised that all staff including contractors must take 2 weeks time off during the year for their 'wellbeing'....

PAYE for contractors?

Q. There is something that has been confusing me for a while regarding who is ultimately responsible for the payment of PAYE for contractors. As I'm sure are aware, when the supreme court sided with HMRC in the rangers EBT case, HMRC via...

Rental Property Income

Q. My clients are husband and wife and they jointly own a rental property that qualifies as a Furnished Holiday Let (FHL). I have always split the rental income 50/50 on their Self Assessment Tax Returns despite that fact that the husband i...

An Option to Tax can’t apply to a residential building, can it?

Although it is common to refer to a property when notifying an Option to Tax (OTT), an OTT actually applies to the land and includes the building standing on the land. It also applies to any buildings that are subsequently built on that lan...

Part and Parcel

Q. I understand under the "part and parcel" that contractors should not be subject to performance reviews, and thankfully for myself this is the case. However, I've been asked if I can give general feedback on an employee that I work alo...

Can I claim travel expenses?

Q. I am a contractor and have a Ltd, I have always claimed travel expenses to interviews, conferences etc as long as they are related to my business. I have asked my accountant, to be sure, and they said travel to an interview cannot be ...

Brexit for Software Consultants

Q. In the event of Brexit happening (both May's deal and no-deal), what will the impact be on supplying software consultancy/dev services to clients in the EU compared to now? A. Brexit has created uncertainty for contractors in the Unit...

Disguised Remuneration Schemes – Registering for Settlement

Q. I am affected by the loan charge & recently came across the fact that any information pertaining to contract loans had to be submitted by Sept 2018. I have since contacted the HMRC and I am will be providing them with details of my c...

Loan Charge – Settlement Agreement

Q. Good day I am affected by the loan charge & recently came across the fact that any information pertaining to contract loans had to be submitted by Sept 2018. I have since contacted the HMRC and I am will be providing them with detail...

Does the 24 Month Rule Apply?

Q. Does the 24th month rule apply to a director of a limited company who is a contractor outside IR35? First contract only for 6 months, same location from home to client 5 times a week. ? What about food? I have heard so many various theor...

Self-Assessment Tax Return

Q. In 2017/18 my client worked via their Limited Company and the contract was within the Public Sector so have been subject to the off payroll rules. When I complete his Self Assessment Tax Return I shall include the P60 details on the Empl...