Home Tags IR35 Factors

Tag: IR35 Factors

IR35 Factors
There are three major IR35 factors and nine minor ones.

The major ones are the Right of Substitution, Control, Direction and Supervision and Mutuality of Obligation.

These help determine if a contractor is caught by IR35 or not.

IR35 was introduced in 1999 to catch disguised employees.

The Association of Independent Professionals and the Self Employed (IPSE) was set up in 1999 to fight IR35 but they haven’t succeeded.

[caption id="attachment_835" align="alignnone" width="259"] IR35[/caption]

Umbrella Company or Limited Company – Which should I Pick

Umbrella Company or Limited Company A reader sent in the following question on whether to choose an Umbrella Company or Limited Company. We have asked...

Contract Outside IR35 – Ten Clauses that Should do it

Contract Outside IR35 We have put this together from various pointers from the Special Commissioners. They should take your contract outside IR35. You should, therefore,...

Umbrella Company or Limited Company – The Choice

Umbrella Company or Limited Company To be in an Umbrella Company or Limited Company is one of the great choices that UK contractors have to...

Distinguishing Contractors from Employees for IR35 Purposes

Distinguishing Contractors for IR35 Purposes The PCG (now IPSE) once asked their members what the did to aid distinguishing themselves as contractors from employees in...

IR35 Questions HMRC Ask when Investigating

IR35 Questions A reader sent us a list of IR35 questions that HMRC sent to an IT contractor when they were investigating him for IR35....

Chancellor Spears 430,000 Contractors in Finance Bill 2016

Chancellor Spears Contractors Well we finally found out what the Chancellor is going to do. Today the Chancellor spears 430,000 contractors in total. This is over...

Universal Definition of Employment Status is Coming at Last

Universal Definition of Employment Status The Treasury have confirmed that they have taken up the suggestion of the Office of Tax Simplification that they come...

Why Contractors Right Of Substitution Crazy as a Major IR35 Factor

Contractors Right of Substitution Crazy Contractors right of substitution is absolutely crazy as an IR35 factor and we will explain why. We've already shown why Control...

IR35 Supervision, Direction or Control. Why It is Crazy as an...

Why IR35 Supervision is Crazy IR35 Supervision, Direction or Control, along with the Right of Substitution and Mutuality of Obligation are the three main factors...

Mutuality of Obligation | Six Ways to Avoid the IR35 Trap

Mutuality of Obligation and the Contractor The three main factors that HMRC uses to determine if a contractor is inside IR35 or not are the...