In an IR35 enquiry, HMRC will usually request a copy of the contract(s), in question and will generally approach the end client directly to check that the actual working practices mirror the written terms. A contract and working practices review will allow you the opportunity to ensure your compliance and provide the relevant evidence. It will also show HMRC that you have taken ‘reasonable steps’ to ascertain that your status lies outside of IR35.
Simply upload your main terms and conditions along with any accompanying documents such as the contract schedule, as well as a completed working practices questionnaire during purchase, or via your online account.
Standard review turnaround: 5 working days (from receipt of required documentation)