IR35 - What happens if previous ClientCo has closed\staff moved on

[Fandango]

Out of interest with regards to an IR35 investigation what would happen in the following scenarios if HMRC were to try and speak to previous clients?

1) Previous ClientCo has ceased trading
2) All relevant people you may have been working with\alongside\hired by have moved on to new jobs in different companies.

[kal]

Out of interest with regards to an IR35 investigation what would happen in the following scenarios if HMRC were to try and speak to previous clients?

1) Previous ClientCo has ceased trading
2) All relevant people you may have been working with\alongside\hired by have moved on to new jobs in different companies.

Guilty unless proven innocent?

[BlasterBates]

I would have thought it would be relative straightforward to find the manager who hired you and interview him.

[jamesbrown]

They would use all the information they could obtain. It wouldn't necessarily end an investigation quickly if that's what you're asking. There are circumstances where it may be impossible to talk to the end client, for a variety of reasons (disappeared, end client outside of their jurisdiction etc.). For this and other reasons, it's good to have a letter confirming the nature of the arrangement in simple terms (i.e. a confirmation of arrangements).

[malvolio]

What does your contract say? Literally... Unless you have a CoA letter or some other evidence separating you from the general permie workforce, that's all they will have to work with.

[Qdos Contractor]

It would be a question of the contractor trying to make contact with those individuals to ascertain if they would be prepared to provide evidence, assuming that the contractor did not have sufficient evidence in the first instance to settle an IR35 enquiry.

Should it not be possible to track any of these people down then it will be a question of settling the enquiry based upon the evidence readily available. This, of course, could leave a contractor at the mercy of the HMRC if such evidence is not conclusive, as the Revenue may well interpret it in their favour and if neither party could agree then an appeal would need to be progressed to the tax tribunal. This could be cost prohibitive depending on the amount of tax & NIC at stake.

This is why it is so important to gather evidence in real time, e.g. confirmation of arrangements.

[ChimpMaster]

What does your contract say? Literally... Unless you have a CoA letter or some other evidence separating you from the general permie workforce, that's all they will have to work with.

Mal does PCG provide a CoA template? I use the standard PCG contract, amended for my own specific circumstance, but I'm yet to look into getting a CoA in place.

[TheFaQQer]

Mal does PCG provide a CoA template? I use the standard PCG contract, amended for my own specific circumstance, but I'm yet to look into getting a CoA in place.

Don't know if PCG do one, but there is a free one available on the Qdos website.

[malvolio]

Mal does PCG provide a CoA template? I use the standard PCG contract, amended for my own specific circumstance, but I'm yet to look into getting a CoA in place.

There's a pro forma in the Guide to IR35 I believe.

[northernladuk]

Key to a CoA is getting the right person to sign it, well actually, finding anyone that will sign it. The agent is not the right person and probably not your client manager either. I went for the sledgehammer approach and got anyone and everyone willing to sign it to put their mark on it in the end.