IR35 Questions HMRC Ask when Investigating

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IR35 Questions
IR35 Questions HMRC ask Contractors

IR35 Questions

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A reader sent us a list of IR35 questions that HMRC sent to an IT contractor when they were investigating him for IR35. It was too much for him. So, he quit and took a permie job.

So, how would you do if they asked you these IR35 Questions?

IR35 Questions – What You Did at the Clients

1. What was the nature of the services to be provided by you? Please describe a typical working day

2. Who was your point of contact at the start of each contract? What was their role with the client companies

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3. How did you know precisely what to do on the first day under each contract

4. Was each assignment described as ‘an allocation of tasks by the client’ pr ‘an engagement to carry out a finite project / deliver a specific project’. If the latter please let me have brief details of the specific project / deliverables, not a job title or job description

5. During periods of the contracts, please describe any changes they requested

6. Who gave instructions for any changes and allocated work, and what was his/her position within the client’s business? How did they record the instructions?

7. Please let me have copies of any such records, e.g. job descriptions, memos, minutes of meetings, letters or similar

8. Describe any discussion that took place over the nature of the work that you were doing under each contract, the areas to be covered, the tasks required and what was to be done when each task was finished. When did these discussions take place and who were they with?

9. Describe any such occasions and let me have details when the client changed priorities, asking you to undertake tasks, or cancel tasks or amend specifications

10. How was it established that you have been able to satisfy each client’s requirements for the tasks to be done? Describe any tests that you have been required to undertake

11. Was there a requirement for you to use the client’s software and forms?

How You Fitted into the Company

12. Have you been part of a team or wholly independent?

13. What has been your position and responsibility within the team, if appropriate

14. Was anyone else doing similar work at the same time and if so, what was his or her status in the client’s business?

15. Who was the project leader? Was he/she an employee of the client?

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16. Describe the projects and the part the teams were involved with. How did the teams carry out the work?

17. Describe any supervisory role you have had within the team.

18. Were there limits to the supervisory responsibility which someone else fulfilled e.g. the line manager. Explain why.

19. To whom did the team answer? How was that managed? E.g. meetings, instructions, e-mails, memos, reports etc.

20. Describe the interaction with each team and with each team / project manager, if you was (sic) not the leader

21 Describe your interaction with other project leaders / managers, if you was (sic) the leader.

These are only 21 of the 96 IR35 questions that they sent to the contractor. The IT contractor got so fed up answering these Questions he closed down his company and took a permanent role.

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