Ir35

stevo5678

Hi all,

I personally haven't had any clients where IR35 may be an issue.

However at work I think we have many! However for £750k t/o business it's worrying that we do none on an IR35 basis! We seem quite laid back about it, I know that HMRC are starting to get a bit more harsher on this matter also.

Common EG's

EG 1
One guy trading via Ltd Co invoices an agency weekly at a day rate with pretty much the same end company week in week out?

Some odd invoices to family members maybe 1% of regaular income in the year.

EG 2 same as above but say end customer changed half way through?

EG 3
Contractor on day rate working for one company where end customer insists on him being Ltd. Co set up for this assignment. End of first year.

Many are like this last one.

EG 4
Electrican was a sole trader working for one main contractor (large electrical contractor). The main contractor is purposely split into many sub companies. (Used to be an employee as with dozens who subbie for the same contractor)

Sole trader then incorporates and invoices via the Ltd Co.





Any thoughts on this will be much appreciated from a theory and practical perspective....

Cheers

paulstafford

I don't have any clients who fall into IR35 as it currently stands either.

Difficult to comment on the above example as there isn't enough detail to ascertain whether they would fail an employment status test such as the one on HMRC website:

http://www.hmrc.gov.uk/calcs/esi-01.htm