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?

You will need to provide whatever supporting evidence that you consider will be helpful in demonstrating the terms and conditions under which you work. You should write to HMRC, in accordance with the existing guidance on obtaining opinions on contracts, setting out full details of the terms and conditions, which you have agreed with the client and the services which you are providing.

You should also obtain a letter from the client confirming that the terms and conditions are as agreed. If necessary the Inspector may need to speak to both you and your client in order to properly understand the working arrangements and to formulate an opinion on the contract.