Confirmation of Arrangements

A Confirmation of Arrangements (CoA) is a letter which seeks to obtain a signed agreement as to the true nature of your working relationship with your end client.

When assessing IR35 status, your working practices will always hold the most weight, particularly in an IR35 investigation where the terms of your contract will be scrutinised against the 'hypothetical contract' - i.e. the true nature in which you work.

The Confirmation of Arrangements is most useful when signed by your end client, confirming in writing their testimony that key pointers to self-employment are evident, such as a genuine right of substitution/lack of personal service and control over the provision of the services

Having a CoA letter for each assignment you undertake can significantly improve the prospects of successfully defending an IR35 enquiry, even shutting down an enquiry at the first hurdle.

• This letter is intended to act as a guide, it is not a legally binding document. Please read the document carefully as this must be a true reflection of your actual working practices.

• Certain sections may need to be deleted if you do not feel that they are applicable to you.  Additionally you may have other more specific information which you would like to add to this document to support your status. 

• Once you have completed your Confirmation of Arrangements Letter you may forward this to [email protected] before you present it to the end client to sign (there may be an applicable fee for a CoA review).

• Your letter should ideally be presented on your own business stationery and if possible you should obtain a business card from your contact to attach to the letter. The person who you approach in order to sign your confirmation letter should be someone directly involved with the provision of your company’s services.

• Please note that some clients may be reluctant to sign a Confirmation of Working Arrangements, particularly if you are providing services for a very large organisation. Where the client is reluctant to do this, it may be worth explaining that this is for information purposes and that it is not a legally binding document.  Additionally your end client would be obliged to provide HMRC with such information in the event of an IR35 enquiry. Beyond this there is little that can be done if the end client refuses to sign it and your reputation with the client should never be jeopardised just for the purposes of putting such a document in place.

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