Shout99.com is under new management and the site is being rebuilt with a single purpose: to give contractors, business owners, end-clients and advisers a reliable place to follow how IR35 and the ...

Some of the most high-profile IR35 disputes have involved individuals working in media and broadcasting. These cases often feature long-running engagements, flexible working patterns and a ...

Clients operating the off-payroll rules must have a process in place to deal with disagreements over status determinations. Contractors and agencies can use this process to challenge decisions they ...

Under the off-payroll rules, medium and large clients must provide a Status Determination Statement (SDS) that sets out their conclusion on status and the reasons behind it. A well-prepared SDS can ...

HMRC enforces IR35 and the off-payroll rules through enquiries and wider compliance activity. Where it believes the wrong tax has been paid, it can raise assessments and penalties against the parties ...

IT and engineering contractors have been closely affected by IR35 and the off-payroll rules. Project-based work, agile delivery methods and complex supply chains can all influence how status is ...

If HMRC opens an enquiry into an engagement, the quality of your records and the clarity of your explanations can make a significant difference to the outcome. Being prepared does not guarantee ...

Substitution and personal service play a central role in IR35. If the contractor has to do the work personally, that leans towards employment. If there is a genuine right to send a substitute who the ...

Case law is central to IR35 because it is where the status tests are applied to real-world engagements. Tribunal and court decisions show how factors such as control, substitution and mutuality of ...

Every IR35 decision comes back to employment status tests that have been developed by the courts over many years. The key questions look at control, substitution, mutuality of obligation and whether ...

The small company exemption for off-payroll working Not every private sector client falls within the off-payroll rules. Small companies, as defined by the Companies Act thresholds, are exempt. Where ...

The control test examines who decides what work is done, how it is carried out, and when and where it takes place. A contractor who has a high degree of autonomy over methods and schedule is in a ...