IR35:
Contract - Question 6
I have heard that HMRC opinions on contracts aren't binding. If this is correct why should I bother to ask for one?
It is not correct that the opinions we give on contracts are not binding on HMRC. If all of the relevant information has been given to us, and the terms of the engagement do not change part way through, we will not change the advice we have given. This is in line with our Code of Practice on information.
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