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Can HMRC investigate previous outside IR35 contracts after April?

Q. I work with a large private sector company. My contract is renewed every three months by my client, who I’ve been engaged by for the past six years. Every year I have my working practices reviewed, while I also make sure every new co...

When inside IR35 should I still work through my PSC?

Q. With IR35 reform on the horizon and with it an increased risk of being placed inside IR35 by my client, is there any point in continuing to operate through my Personal Service Company if I’m declared inside the legislation? Or would ...

Do I pay Corporation Tax when working inside IR35?

It's fairly complicated, but assuming that you work inside IR35 on one but not all of your contracts in a year, your business will still need to settle its annual Corporation Tax bill, along with quarterly VAT returns, for example. Howeve...

Can I challenge a blanket IR35 decision?

Q. I currently contract for a large bank that has decided to apply a blanket IR35 decision. It means that I’ll be forced to work via PAYE as my client looks to mitigate against any risks that IR35 reform poses. This seems like a misuse of...

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...