New IR35 Guidance hot off the presses

[cojak]

I agree with Sockpuppet - I don't recall Kate ever giving advice that was not well thought out and helpful. IR35 is, to a degree, subjective and we all have our opinions and we are all entitled to them so any kind of witch hunt is out of order

...and will be dealt with in the usual way.

[WestEndGirl]

I've read most of this thread and haven't been able to find the answers to my questions but apologies if these have already been asked/mentioned:

What will spark an IR35 review on an indivudal by the HMRC?
If that person hasn't completed the voluntary test themselves and is one of the unfortunate few who are picked for assessment, will they be found inside IR35 just by default (assuming that the HMRC have weighted the questions)?

Its sounds like scaremongering that is aimed at intermediaries to me!

[northernladuk]

I've read most of this thread and haven't been able to find the answers to my questions but apologies if these have already been asked/mentioned:

What will spark an IR35 review on an indivudal by the HMRC?
If that person hasn't completed the voluntary test themselves and is one of the unfortunate few who are picked for assessment, will they be found inside IR35 just by default (assuming that the HMRC have weighted the questions)?

Its sounds like scaremongering that is aimed at intermediaries to me!

This is a pretty tame thread. We have had many other IR35 and business tests threads that get heated and go on for pages and pages. Just scroll down a few pages and you will find them.

If not do a search, you could spend all day reading if you want.

[Clare@InTouch]

I've read most of this thread and haven't been able to find the answers to my questions but apologies if these have already been asked/mentioned:

What will spark an IR35 review on an indivudal by the HMRC?
If that person hasn't completed the voluntary test themselves and is one of the unfortunate few who are picked for assessment, will they be found inside IR35 just by default (assuming that the HMRC have weighted the questions)?

Its sounds like scaremongering that is aimed at intermediaries to me!

PAYE investigations have been known to snowball into IR35 investigations. Missing deadlines and defaulting on payments is another sure way to attract attention.

HMRC do have considerable resources to target the people they deem as high risk, but we don't know their exact criteria.

[simondolan]

PAYE investigations have been known to snowball into IR35 investigations. Missing deadlines and defaulting on payments is another sure way to attract attention.

HMRC do have considerable resources to target the people they deem as high risk, but we don't know their exact criteria.

We've not had an IR35 investigation in over 3 years, and that's across a base of over 11,000 clients. Remains to be seen whether this will change now of course - I will update as we go along.

[northernladuk]

We've not had an IR35 investigation in over 3 years, and that's across a base of over 11,000 clients. Remains to be seen whether this will change now of course - I will update as we go along.

Didn't someone say the HMRC planned to touch 50,000 more small companies this year for some sort of investigation? I can't for the life of me remember when I heard this though so might have it completely wrong.

[Clare@InTouch]

Didn't someone say the HMRC planned to touch 50,000 more small companies this year for some sort of investigation? I can't for the life of me remember when I heard this though so might have it completely wrong.

That was the business records checks.

[Sockpuppet]

We've not had an IR35 investigation in over 3 years, and that's across a base of over 11,000 clients. Remains to be seen whether this will change now of course - I will update as we go along.

This is one good measure. The next is QDOS. If the price of TLC35 rises you could argue that due to the risks rising so the premium goes up.

[gingerjedi]

I've got a scenario test for HMRC.

Stan travels 120 miles each day for fairly low rate of £180 a day, he's only a support monkey after all.

If Stan were to be found inside IR35 he'd think it wasn't worth his effort.

Stan would be happy to take a PAYE job close to home if there were any but the economy is fecked and that's not an option.

Stan decides to sit on his arse and claim benefit, HMRC gets sod all.

Just how many 1,000's do you think this applies to?

[JamJarST]

I've got a scenario test for HMRC.

Stan travels 120 miles each day for fairly low rate of £180 a day, he's only a support monkey after all.

If Stan were to be found inside IR35 he'd think it wasn't worth his effort.

Stan would be happy to take a PAYE job close to home if there were any but the economy is fecked and that's not an option.

Stan decides to sit on his arse and claim benefit, HMRC gets sod all.

Just how many 1,000's do you think this applies to?

Do you really think someone on £180 a day will sit on JSA??