IR35 Questions from HMRC
We received this from one of our readers after HMRC sent him a wholelist of 96 IR35 Questions. He turned permie. What would you do?
Contractor Turns Pemie
Below is a message that I sent out to several colleagues and friends. Please treat this email in confidence and please do not publish my name.
HMRC have furnished me with a hardcopy list of 96 questions (plus supplementaries) that they are asking limited company directors to complete. They sent them to several people where I work at the moment. I don’t have a scanner and so can’t scan it in and send out. However I’ve picked out four at random and retyped them here for your delectation:
1. Did you go to an interview on application for any contract? If so, please let me know by whom, and what you discussed at the interview. What did they say about the nature of the work you would have to do? Did they raise the subject of the Service Company? If so, what did they say about it?
2. Let me have a description of the process of application through to acceptance, together with a copy of any CV submitted.
3. Describe any such occasions and let me have details when the client changed priorities, asking you to undertake urgent tasks, or cancel tasks or amend specifications.
4. What facilities and equipment did your company provide for the contract? Please let me have a full breakdown of the cost of any facilities / equipment and the date(s) they purchased them and provided them to you.
To provide all the info for their IR35 questions would take at least a month. Moreover all questions are loaded. They are looking to prove someone was a disguised employee and therefore liable under IR35.
In my case I agreed that I was inside IR35 and paid up before closing my company down and going permanent.
I would advise anyone to see their accountant pretty damn quick.
Apologies if this spoils your lunch!