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IR35 investigations

Some additional points…

Key points

  • It is not always a good idea for the client to meet HMRC in person. It is a better option to offer to HMRC to answer any questions it may have in writing.
  • Advisers sometimes fail to take into account tax already paid in the form of corporation tax on the company’s profits and income tax on the dividends paid to the shareholders.
  • Make sure to put in a claim for overpayment relief on time to maximise your changes of HMRC accepting it.
  • With regard to National Insurance claims the client should acknowledge HMRC’s claim – but do no more than acknowledge it.

I enjoyed reading David Harmer’s insightful article into handling an IR35 claim (‘I will handle it’ Taxation 3 August 2023) but I would like to raise some additional considerations that I think an adviser in this field should be taking account of ...

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