If you would like our opinion on a particular engagement you should send your contract(s) to:
IR35 Customer Service Unit
HMRC
Ground Floor North
Princess House
Cliftonville Road
Northampton
NN1 5AE
e-mail: IR35 Unit
Tel No: 0845 303 3535 (Opening hours 8.30am to 4.30pm, Monday to Friday.
Closed weekends and bank holidays)
Fax No: 0845 302 3535
Advice can be given on existing contracts only. HMRC will not usually
give opinions to companies / partnerships on contracts relating to a particular
tax year unless all information sufficient to form an opinion is supplied
prior to that date.
HMRC will review the facts. This will involve looking at whether the relationship
between a worker and a client would have been one of employment, if there
had been no company or partnership. In order to do this, HMRC will review
the contract or contracts, which establish the relationship. They may
also want talk to you and to others, including the client. It is up to
you to provide all the information. If you do not or cannot do so, it
may not be possible for HMRC to form an opinion.
If you do not agree with an opinion given by HMRC, and further discussion has failed to achieve agreement, you can request a formal decision against which you can appeal.
Further details on the procedure to be followed can be found under FAQs - General, Q.14.
