IR35: Frequently Asked Questions - Contract

Each link below will take you to a question on a Contract topic.

1. How will HMRC determine the facts after the contract has finished? Will you go back and look at past contracts?
   
   
2. In deciding whether I would have been an employee of my client, will you only look at the contract I have signed, or the contract between the client and an agency?
   
   
3. You say HMRC will give an opinion on signed contracts but I do not have a written contract as the terms were agreed orally. What supporting documentation do I need to provide in order to receive in order to receive an opinion from HMRC? [Added 14/04/00]
   
   
4. I hear that HMRC have approved a model contract - how could this happen if each case is decided on its merits? [Added 14/04/00]
   
   
5. My contract specifies that I am allowed to hire a substitute. Will HMRC take this at face value? If not will I need to provide evidence to prove that this right is genuine? [Added 14/04/00]
   
   
6. I have heard that HMRC opinions on contracts aren't binding. If this is correct why should I bother to ask for one? [Added 07/06/00]
   
   
7. What happens if I disagree with HMRC's opinion? [Added 07/06/00]
   
   
8. You can't look at a contract between an agency and a client if the worker is not party to it.
   
   
9. Can I get tax relief for the cost of seeking contracts?
   
   
10. What is a third party contract, and is it important? [Added 17/09/01]
    
    
11. I have seen advertisements for 'IR35 proof contracts'. Do they work? [Added 17/09/01]
    

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