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HMRC have announced the end of IR35 compliance checks, only two years after they were introduced.
The abolition of risk-based business entity tests (BETs) will take effect on 6 April 2015, following a review by tax professionals. The IR35 Forum, the Revenue’s external group of advisers on intermediaries legislation, found the voluntary checks – launched in 2012 – were not widely used and were not fulfilling their purpose of assessing whether or not IR35 applied to taxpayer firms.
Several clients operate as contractors through personal service companies. The contracts have been reviewed by a specialist firm, which provides insurance cover against income tax and National Insurance liabilities if the IR35 rules apply
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