The new HMRC IR35 guidance, which includes 12 ‘business entity tests’ to help taxpayers establish the risk they face of an IR35 investigation, has been universally criticised by industry experts. So, where should contractors go from here?
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ir35 business test
HMRC has published its much-anticipated IR35 business test online today, together with a set of typical IR35 scenarios, in an attempt to help taxpayers assess their risk of being caught by IR35.
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With HMRC’s much discussed IR35 business test due to be published shortly, early copies of the test are unlikely to impress professional contractors, or business organisations, as from first inspection, the vast majority of individuals would be at a high risk of being caught by IR35 if the current scoring methods are retained.
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Doubts have been raised over the proposed IR35 business entity tests, after it has emerged that HMRC is in disagreement with many members of the IR35 Forum – the body set up to help overhaul the current IR35 regime.
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The minutes of the most recent IR35 Forum meetings reveal that the body expects to publish an IR35 business test and typical scenarios to help establish the risk any given professional services company has to being caught by the IR35 rules.
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