By having your contract reviewed by a professional you have demonstrated an awareness of the IR35 legislation and built up a defence prior to being investigated.

Once you have ensured your contract is compliant and that the intention behind it is to maintain your independent status you should then closely examine your working practices to ensure that they reflect the terms and conditions of the contract.

Having carried out the relevant checks and obtained professional advice you are now in a position to demonstrate to the Inland Revenue should you be selected for a PAYE audit or an investigation, that you were fully aware of the IR35 issues and that you have carried out a personal review of your circumstances and are happy that you fall outside the scope of IR35.

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If the Inspector succeeds in wining the dispute but recognises your efforts to properly assess your status they may adopt a lenient approach when considering earlier years.

Qdos Consulting are offering Shout99 readers an IR35 Contract Review at the discounted rate of £75 plus VAT.

The reviews are a full and frank appraisal offering suggestions on how contracts can be improved where necessary. If required Qdos will liase with agencies or end clients, however, this services is not included in the review cost but is charged at our hourly rate of £90 plus VAT.

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The Editor