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How much tax has IR35 reform raised?

Does extra tax revenue mean IR35 reform has worked? 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…

Can contractors work when furloughed?

Can furloughed contractors work at all? 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…

Should contractors revert back outside IR35?

Does reverting back outside IR35 pose a risk? 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.…

Does forming a new PSC impact IR35 compliance?

Does starting a new PSC have any bearing on my 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…

Why has my agency forced me inside IR35?

My agency insists I work inside IR35, but why? 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…

Does being a ‘key worker’ impact IR35 status?

I’m a 'key worker'. Does that mean I belong inside IR35? 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…

Does my client’s IR35 decision still stand?

Is my client's IR35 assessment now worthless? 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…

Does MoO mean I belong inside IR35?

How important is MoO in an IR35 assessment? 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…

Do contractors still need IR35 insurance?

Will contractors need IR35 insurance after 6th April? 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…

Will my “overseas” client set my IR35 status?

Will my UK-based client whose registered overseas decide 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…

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

After IR35 reform, will HMRC's focus be on small, medium or large firms? 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,…

Will a fixed-length contract put me outside IR35?

Do start and end dates mean I belong 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…

Does ‘financial risk’ mean I belong outside IR35?

Can I argue IR35 status based on financial risk? 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…

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…

How much will working inside IR35 cost me?

How does working inside IR35 impact my earnings? Q. It’s looking very likely that my current client will take a short-sighted approach to IR35 reform and assess me as inside the legislation on 6th April. I’ve always worked outside IR35…

Can HMRC investigate previous outside IR35 contracts after April?

Might HMRC look into old contracts that sat outside IR35?  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…