Do you provide your services through a limited company?

If the answer’s yes, HMRC will want to be convinced that you’re not using your limited company to disguise a relationship with your client which would otherwise be that of employment.

IR35 is a legislation designed to combat workers who fraudulently claim to be contractors for tax benefits. If you’re a contractor you need to make sure that you’re compliant

Unfortunately HMRC do not make it easy to distinguish between contractors and employees, and there are a variety of questions you need to ask to gauge your status, such as amount of time you spend with the client, the extent to which you are directed in your work and the nature of any responsibilities you may have. There is no definitive ‘rule’ to IR35 and if you can justify your position you won’t be placed on Payroll as an employee.

If you think you may be affected we will give you a ‘view’ based on your description of your situation and if necessary, happily point you in the direction of further advice from our preferred partner Assured Tax Consulting.