IR35 & Off-Payroll Working

Determining whether an engagement falls inside or outside IR35 requires careful consideration of both the written terms and the reality of the relationship.

We advise businesses on employment status for tax purposes, including the key factors that affect whether a contractor is likely to be treated as employed or genuinely self-employed. Our assessments are designed to help you make informed decisions and understand where the main areas of risk lie.

This can be particularly valuable where contractor arrangements have developed over time or where working practices do not neatly match the underlying paperwork.

For businesses caught by the Off-Payroll Working rules, issuing a compliant Status Determination Statement (SDS) is an essential part of the process.

We advise on preparing SDSs that clearly set out the status conclusion and the reasons behind it. We also help businesses build internal processes that support consistent decision-making and demonstrate reasonable care.

A clear and defensible process can significantly reduce the risk of challenge and help your business manage contractor engagements with greater confidence.

IR35 risk often arises where contractor documentation and day-to-day reality do not match.

We review consultancy agreements and contractor arrangements to identify inconsistencies, practical risk areas and terms that may undermine your intended status position. We also advise on improvements to documentation and working practices to better support the structure you are seeking to put in place.

Our focus is on helping you ensure arrangements are not only well-drafted, but workable in practice.

Where contractors are engaged through agencies or other intermediaries, it is important to understand how responsibility sits across the supply chain.

We help businesses audit contractor arrangements and review how engagements are structured across different entities. This includes identifying where obligations may sit, whether SDS requirements are being met and where there may be gaps in process or documentation.

This type of review can be particularly useful for businesses engaging multiple contractors or using layered recruitment models.

IR35 compliance often depends on the decisions made by HR, procurement and hiring managers at the point of engagement.

We provide practical training and tailored support to help internal teams understand the off-payroll rules, identify risk factors and follow the right processes when engaging contractors.

This helps businesses apply a more consistent approach and reduce the risk of issues arising from informal or inconsistent decision-making.