IR35 is legislation that contractors are all too familiar with.
A contract review could save you money and keep you outside of IR35. After all, if you’re inside of IR35, you’ll be subject to additional income tax and National Insurance contributions.
An IR35 review also gives you more clarity around the IR35 status of your contract. Furthermore, it can offer you advice on if you can change your working practices to help you stay outside of IR35.
How is my IR35 status determined?
The way your IR35 status is determined depends on what sector the end client is in. In the public sector, it is the end client’s responsibility to determine the IR35 status of your contract. In the private sector, it is your responsibility to determine your IR35 status until the off-payroll working reform.
From April 2021, in the private sector, this responsibility will change over to the end client.
There are many factors that influence whether your contract is deemed to be inside or outside IR35. The main determining factors we focus on in our reviews are:
The right to substitution. Do you have an unrestricted right to send a substitute to complete all, or part of, your work? Are you responsible for sourcing and paying the substitute? Do you have the right to refuse your substitute?
Control. Do you have control over the manner in which your work is completed? Do you have a choice over the hours you work? Do you need consent to have time off?
Mutuality of Obligation (MoO). Is your client obliged to provide you with work? Are you obliged to accept the work? Is your payment based on time, or body of work?
Get a review
Book in a IR35 contract review by filling in the form below.
What is involved in an IR35 contract review?
Our contract assessment helps you feel more secure around the IR35 status of your contract. Our experts can also advise you, via the review, on if there’s anything you could change about your work practices in order to keep your contract outside of IR35.
When you request a review, our accountants will send you a form where you fill in the key aspects of your contract.
Our in-house IR35 experts will then send your review to you and will get in touch with you to confirm your likely IR35 status. If necessary, we’ll discuss the review with you.
Want to discuss how your IR35 review can help? Any other questions about IR35? Feel free to get in contact with us by requesting a callback in the form below.