IR35 is an intricate matter, generally not something you should handle without specialist advice. A contract review will indicate your IR35 status and give you peace of mind that your status has been correctly determined.
You should consider a contract review each time you enter into a new assignment or contract – including extensions and renewals on your existing contracts.
How is your IR35 status determined?
The April 2017 reforms saw HMRC mandate a shift in responsibility on to the public sector hirer to determine IR35 status. For Private sector organisations, the obligation has remained on the contractor to determine IR35 status – but this will be changing under the April 2020 reforms, shifting the responsibility to the hirer.
There are many factors that will contribute to your assignment falling inside or outside IR35, but three of the largest determining factors are:
Mutuality of Obligation: The ability to prove the contract is not a ‘business as usual’ role validates that an assignment needs completing, as opposed to the hirer needing an additional resource. This confirms there is no obligation to provide work, nor for you to accept it (as would be the case in an employment relationship).
Substitution: Contractual clauses that mention your ability and right to substitute may indicate your position outside IR35, but the reality of your relationship is what will be considered; it should not be an employment type relationship.
Control: You should be able to carry out the assignment autonomously. This is usually demonstrated by the hirer not having control over how you carry out the work, nor tracking your progress or setting your hours. The level of control the hirer has over you will be considered carefully.
Whether you’re an existing client or not, our IR35 review services are an affordable way to get the peace of mind you need:
Full IR35 Review:
* prices are subject to VAT.
|Clients & Non-Clients|
Get a review
We’ve highlighted the three major factors that contribute to your IR35 status above. Having your contract reviewed by one of our in-house IR35 specialists will uncover any other possible clauses that may influence the outcome.
To ensure the IR35 review is correct and reflective of your commercial agreement for the assignment, please answer the questions accurately.
What is involved in an IR35 Contract Review?
Once we have received your request, we will send you your bill (pricing outlined above) as well as an email with a form for you to complete.
One of our IR35 specialists will review the details you’ve provided, pinpointing clauses and terminology that could influence your status.
You will then receive your review and, if you choose, the reviewer will contact you to discuss your IR35 status determination. Our specialists will advise how the determination was reached and any factors which influenced it.
If you would prefer to speak to a specialist directly, call us on 0203 962 5085.JOIN NOW