IR35 Working Practices Review and Software Code Reviews
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  1. #11
    eek
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    Quote Originally Posted by dx4100 View Post
    Really ? This tulip just got easy
    Not quite. It's a question of what was before - HMRC have to show that you are under supervision, direction and control (all 3).

    And what HMRC want it to be - any one of supervision direction and control is enough for us (HMRC) to say give us your money
    merely at clientco for the entertainment

  2. #12

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    Quote Originally Posted by eek View Post
    Not quite. It's a question of what was before - HMRC have to show that you are under supervision, direction and control (all 3).

    And what HMRC want it to be - any one of supervision direction and control is enough for us (HMRC) to say give us your money
    HMRC have to show that you are under all three of supervision, direction and controll, plus don't have a valid right of substitution, plus there is mutuality of obligation for someone to be inside IR35.

    It's not as basic as just looking at supervision, direction and / or control.

  3. #13

    Contractor Among Contractors


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    I just got my car back from the mechanic. He put it up on the rack to show me what he'd done. That means he was under SDC and is my employee?

    Furthermore, you could argue that, since it is "a collaborative process that the whole team gains from," the code review is an educational/training process whereby other team members are being trained in your code, rather than direction of your work. I occasionally recommend that work I've done gets a group review with a client's team so they understand the code. Most may not understand the concepts, maths, and legalities involved in the modeling I work with, but at least they'll be able to use it all more effectively after the review. If the review highlights a problem in how I've integrated into their code base, great. I would really, really look forward to being challenged by HMRC on this one and have them try to manufacture some kind of SDC argument out of it.

    I'd go back to QDOS and tell them exactly why you answered that question the way you did, and whether it is really a problem.

  4. #14

    Still gathering requirements...


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    Quote Originally Posted by jdid View Post
    I've just been through an IR35 Working Practices Review with QDos but this has found the practices within IR35 due to supervision because I've answered Yes to:

    Does anyone have the right to rigorously scrutinise the contractor's work?
    are you through an agency? and which contract has been reviewed by QDos, upper level or the contract b/w you and an agency?

  5. #15

    My post count is Majestic

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    Quote Originally Posted by sdyson31 View Post
    are you through an agency? and which contract has been reviewed by QDos, upper level or the contract b/w you and an agency?
    It will be the one between him and the agency. Very rarely will we get to see the upper contract. QDOS won't actually review the upper one anyway as it doesn't directly apply. They will take it as evidence when reviewing the contractors contract. For example, if the upper contract does not allow RoS QDOS will not fail the upper one. Instead they will point out that his has one but the upper doesn't.. It's the contract between the agent and the contractor that's being reviewed. Erm. Messed that up but you get my meaning.

    BTW what happened to the Public Sector gig you were asking about last month?
    Last edited by northernladuk; 24th May 2016 at 16:05.
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    You only have to fail one of the SDC for you to be caught...

    Supervision, Direction and Control (SDC) explained for contractors

    Another key point is that a contractor is caught by SDC if any one of the three elements apply. So, a contractor may not be directed or controlled, but if they are supervised according to the above criteria, or if there is the right of supervision, then SDC applies.
    Looks like I was right after all

    tulip just got harder again

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    Quote Originally Posted by dx4100 View Post
    Looks like I was right after all tulip just got harder again
    Nope - that's the danger of reading what Andy Vessey wrote before the legislation was published and believing what he wrote is still valid.

    If you are operating via an umbrella company, then the test for whether you can claim travel and subsistence expenses is whether you are under supervision, direction or control. Any of those, and you can't claim expenses.

    If you are operating via a limited company, then the test for whether you can claim travel and subsistence epxenses is whether you are inside IR35. If you are inside IR35, then you can't claim travel and subsistence expenses.

    In order to prove that you are inside IR35, HMRC need to show that you are under the supervision, direction and control of the client, and that you have no right of substitution, and that there is a mutuality of obligation between you and your "employer". If any of those is missing, then you are outside IR35. This test has not changed since the introduction of IR35.

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    You are right... Sorry

    tulip just go easier

    Why they hell did I have it in my head they just had to prove I failed on one of the issues ? Probably me just being anal and making sure I would never fail.... Oh well... Cheers

  9. #19

    I live on CUK

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    Quote Originally Posted by dx4100 View Post


    You are right... Sorry

    tulip just go easier

    Why they hell did I have it in my head they just had to prove I failed on one of the issues ? Probably me just being anal and making sure I would never fail.... Oh well... Cheers
    It's also not that easy.

    HMRC use tricks to get the "right" information out of you.

    So make sure you have IR35 insurance.

    I personally have IPSE+ so if HMRC ever come knocking to ask "simple" tax questions I know who to go to immediately.
    "You’re just a bad memory who doesn’t know when to go away" JR

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    Quote Originally Posted by SueEllen View Post
    It's also not that easy.

    HMRC use tricks to get the "right" information out of you.

    So make sure you have IR35 insurance.

    I personally have IPSE+ so if HMRC ever come knocking to ask "simple" tax questions I know who to go to immediately.
    Of course.... IPSE+, Abbey tax reviews and tax loss insurance here

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