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IR35 – Tax Tips for Contractors

**2019/20 Version - Released July 2019**

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Off-payroll working and IR35 is an area that creates a lot of discussion amongst tax advisers and taxpayers, and some confusion too.

In this special 15,500+ word report, Sarah Bradford explains when IR35 applies, the new rules for off-payroll working in the public sector and gives some useful pointers and tips to make sure contractors don’t fall into the common IR35 traps.

Delivered to your doorstep!

Contents include:

1 IR35 At A Glance 

2 Legislative Framework

3 HMRC Guidance

4 IR35 - Why It Matters

5 Key Terms

6 Notional Contract Of Service

7 Employed Or Self-Employed?

7.1 Employee

7.2 Self-Employed

8 Determining Status In Marginal Cases

8.1 Nature Of The Client’s Business

8.2 Nature Of The Job

8.3 Contract 

8.4 `In Business On Own Account’ Test 

8.4.1 Right Of Control

8.4.2 Right Of Substitution

8.4.3 Mutuality Of Obligation

8.4.4 Provision Of Own Equipment 

8.4.5 Financial Risk

8.4.6 Opportunity To Profit

8.4.7 Basis Of Payment

8.4.8 Length Of Engagement 

8.4.9 `Part And Parcel’ Of The Organisation

8.4.10 Entitlement To Employee-Type Benefits

8.4.11 Right Of Termination 

8.4.12 Personal Factors 

8.4.13 Intention Of The Parties 

9 Check Employment Status for Tax (CEST) 

10 Contract Review Service

11 Employment Status Consultation

12 Staying IR35 Safe – Avoiding The Risks 

13 Outside IR35 – The Tax Implications

14 IR35 Applies – The Tax Implications

15 The Deemed Payment

15.1 Calculating The Deemed Payment

16 Deducting Expenses 

17 Reporting The Deemed Payment

18 IR35 Enquiries

19 IR35-Proof Contract 

20 Travel Expenses And Intermediaries 

20.1 Scope 

20.2 Supervision, Direction And Control Test 

20.2.1 Supervision

20.2.2 Direction

20.2.3 Control 

21 Off-Payroll Working In The Public Sector 

21.1 Terms

21.2 Application Of The Rules 

21.3 The Chain Payment

21.4 Calculating The Deemed Payment 

21.5 Accounting For The Deemed Payment

22 Off-Payroll Working In The Private Sector From April 2020 

22.1 Getting Ready For The April 2020 Changes
Tax Insider