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IR35 Advice Centre

IR35
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IR35 Resources

 

IR35

The IR35 or Intermediaries Legislation was first introduced in April 2000 with the aim to address tax avoidance by individuals working in the role of an employee through an intermediary, such as a limited company. Working in this capacity is sometimes referred to as a "disguised employee" and enables individuals to avoid tax and national insurance contributions which HMRC intend to recover.

HMRC may choose to carry out an IR35 enquiry on anyone they suspect to be "caught" by the legislation. Following this process, HMRC will calculate the individual's total income for the period in question as salary and attempt to recoup the applicable tax and national insurance contributions previously paid as dividends.

Understanding whether an individual falls under IR35 is complex and can have significant consequences should HMRC determine that tax is owed. To protect themselves from being forced to pay back thousands of pounds, workers should consult specialist IR35 experts and consider taking out IR35 insurance.

Follow the links below for the latest news, articles, and guidance on IR35 from renowned experts.

Qdos Contractor have been defending contractors against IR35 since the legislation was introduced. The legislation is based on historic case law, so each significant case can determine how IR35 is assessed. For the best part of IR35's life however, there have been three key tests, namely; the right to provide a substitute worker in order to fulfil the contract, control over how the contract is delivered, and the lack of existence of a mutuality of obligations between the parties (however this third test, often shortened to MOO, has been misinterpreted on numerous occasions).

With these three tests (plus a plethora of other supporting tests such as financial risk) Qdos, HMRC, and the courts determine the IR35 status of a contractor operating as a limited company. The responsibility for determining IR35 lays at the feet of the contractor themselves, and failure to assess appropriately and pay the relevant taxes, can lead to a lengthy investigation and eventual payment of liabilities, interest, and potential penalties.

The IR35 Advice Centre has been designed in order to keep you up to date with the latest news, provide you with a wealth of resources and guidance to help you remain compliant with the legislation, whether that is inside or outside of the IR35 rules, however we always recommend that you seek expert help for reviewing your contracts and tackling an IR35 enquiry. Get in touch with our consultancy team today on 0116 269 0992 for more information.

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IR35

 

Statistics

43% of contracts fail first time, but Qdos will liaise with the agency to amend the terms
250 cases are committed to be tackled by HMRC at any one time
58% of cases do not have insurance in place (based on Qdos defended cases 2014-16)

 

 

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Selected Policies

 

Recommended

From £162.00 Professional Indemnity

Qdos Professional Indemnity Insurance (PII) will protect you against the cost of defending claims where it is alleged that a client has suffered finan...

From £162.00 Professional Indemnity
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From £55.00 Public and Employers Liability

Will provide indemnity for your legal liability for injury or death to employees or third parties and damage to third party property as a result of ne...

From £55.00 Public and Employers Liability
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From £199.00 Tax Liability Cover (TLC35)

Full IR35 insurance, covering representation costs in dealing with HMRC plus additional tax, NIC, interest and penalties arising from an IR35 enquiry....

From £199.00 Tax Liability Cover (TLC35)
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