Evidence your IR35 status with a written inside/outside opinion from our in-house team of experts
The importance of having your contract(s) reviewed from an IR35 perspective cannot be underestimated. When HMRC decide to open an enquiry in to the retrospective IR35 status of a contractor, the contract(s) in question will be requested and reviewed, along with liaising with the end client(s) to ensure that the working practices mirror the written terms.
When we review your contract we provide an opinion as to if it is a pass or fail i.e. outside or inside of IR35. If the review provides a fail/inside opinion, we will liaise with you to advise on the recommended amendments and additions to clauses within the contract and then re-asses it once implemented.
During an HMRC IR35 status enquiry, HMRC will check to ensure that you are in business on your own account and that you are not a disguised employee. They will review your contract and liaise with the end client(s) to ensure that they mirror what actually takes place and what would be allowed to take place, as well as requesting sight of various other pieces of supporting information. Once this has been provided, HMRC will review it all and form an opinion as to if you are deemed to be a disguised employee or not i.e. inside or outside of IR35.
Being able to evidence your status and provide this to HMRC with the necessary documentation, evidencing that you have taken proactive action to ensure you are outside of IR35 will greatly aid the defence of the case, which itself can a very stressful time. All contractors in business today need to be proactive and show that they have taken reasonable steps to understand IR35 and ascertain their status accordingly. By taking out an IR35 contract review you demonstrate to HMRC exactly that, and is a key indicator in proving your IR35 status.
By using the vastly experienced in-house expertise of Roots, where our team have personally reviewed in excess of 2,500 contracts and working practices reviews from an IR35 perspective, you can ensure you put yourself in the best position to avoid being caught on the wrong side of IR35.