IR35: Frequently Asked Questions - Contract
Each link below will take you to a question on a Contract topic.
- How will HMRC determine the facts
after the contract has finished? Will you go back and look at past contracts?
- 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?
- 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]
- 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]
- 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]
- 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]
- What happens if I disagree with
HMRC's opinion? [Added 07/06/00]
- You can't look at a contract
between an agency and a client if the worker is not party to it.
- Can I get tax relief for the
cost of seeking contracts?
- What is a third party contract,
and is it important? [Added 17/09/01]
- I have seen advertisements
for 'IR35 proof contracts'. Do they work? [Added
17/09/01]
