Bonuses & IR35

[Accountax Consulting]

To confirm what Platypus said above. Quite simply if your contract is outside of IR35, receiving stage payments, bonuses, commissions etc will not alter the contractual position.

Provided the contract sufficiciently addresses the fundamental IR35 issues (control, personal service & mutuality of obligations) the contract will not be caught by IR35.

Obviously "in business" factors such as invoicing, intention, financial risk etc all help to strengthen the IR35 position, but simply receiving a bonus cannot undo all the positive criteria.

Simple advice - get your contract reviewed by an IR35 specialist

[Platypus]

Just to clarify, this whole bonus thing hasn't been talked about in the context of explicit contractual detail, more like "Hey you did really well, have $X". It sounds like any bonuses should be more strictly described...

Then when the bonus arrives, you simply submit another "services rendered" invoice.