IR35IR35 has been around for some time now, but HMRC have published their own business entity tests, to indicate the risk HMRC see in various situations. The tests are not a compulsory approach but they are useful in seeing HMRC’s view. The tests comprise a number of questions covering invoicing, substitution and risk, with points depending on your answers. HMRC also give business scenarios with their view on which fall within the IR35 rules. Clients are reminded of the need to continually review their working arrangements and contracts to lessen the threat of an IR35 challenge.
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