{"id":1079,"date":"2024-05-07T14:14:00","date_gmt":"2024-05-07T14:14:00","guid":{"rendered":"https:\/\/qc_wordpress.dev\/?p=1079"},"modified":"2024-11-04T11:39:54","modified_gmt":"2024-11-04T11:39:54","slug":"ir35-compliance-and-protection","status":"publish","type":"post","link":"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/ir35-compliance-and-protection","title":{"rendered":"IR35 Compliance and Protection"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1079\" class=\"elementor elementor-1079\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5991f569 e-con-full e-flex lakit-col-width-auto-no e-container e-root-container elementor-top-section e-con e-parent\" data-id=\"5991f569\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ac072f3 elementor-widget lastudio-kit elementor-lakit-breadcrumbs\" data-id=\"6ac072f3\" data-element_type=\"widget\" data-widget_type=\"lakit-breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t<div class=\"lakit-breadcrumbs\">\n\t\t<div class=\"lakit-breadcrumbs__content\">\n\t\t<div class=\"lakit-breadcrumbs__wrap\"><div class=\"lakit-breadcrumbs__item\"><a href=\"https:\/\/qualitycontracts.co.uk\/guides\/\" class=\"lakit-breadcrumbs__item-link is-home\" rel=\"home\" title=\"Guides\">Guides<\/a><\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61d084b5 elementor-widget elementor-widget-heading\" data-id=\"61d084b5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">IR35 Compliance And Protection<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5802d010 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5802d010\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a231dca e-con-full e-flex lakit-col-width-auto-no e-container e-root-container elementor-top-section e-con e-parent\" data-id=\"3a231dca\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-538ce816 e-con-full e-flex lakit-col-width-auto-no e-container e-con e-child\" data-id=\"538ce816\" data-element_type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;],&quot;sticky_offset&quot;:90,&quot;sticky_effects_offset&quot;:0}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34988f03 elementor-toc--minimized-on-mobile elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-table-of-contents\" data-id=\"34988f03\" data-element_type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;minimized_on&quot;:&quot;mobile&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;,&quot;rendered_tag&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-circle\\&quot; viewBox=\\&quot;0 0 512 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;},&quot;minimize_box&quot;:&quot;yes&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__34988f03\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__34988f03\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__34988f03\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-58428c97 e-flex e-con-boxed lakit-col-width-auto-no e-container e-con e-child\" data-id=\"58428c97\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-446f2775 e-con-full e-flex lakit-col-width-auto-no e-container e-con e-child\" data-id=\"446f2775\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d2fed34 elementor-widget elementor-widget-text-editor\" data-id=\"1d2fed34\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Navigating the intricate landscape of UK tax legislation is no easy feat, especially for contractors. Amidst the myriad of regulations, one term stands out prominently: IR35. But what does IR35 compliance look like, and how can you protect yourself against an HMRC IR35 investigation?<\/p><p>In this comprehensive guide, we delve deep into the heart of IR35. Whether you&#8217;re an aspiring contractor or a seasoned veteran seeking clarity, this guide aims to demystify IR35, empowering you with the knowledge to make informed decisions and remain compliant.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36d8530e elementor-widget elementor-widget-image\" data-id=\"36d8530e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/qualitycontracts.co.uk\/guides\/wp-content\/uploads\/elementor\/thumbs\/IR35-qnm8mxv7zaecng9jiov4c3t4okw7t7ae079d9d0c68.jpg\" title=\"IR35\" alt=\"\" loading=\"lazy\">\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-237d66fa elementor-widget elementor-widget-heading\" data-id=\"237d66fa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">HMRC IR35 Investigation Trigger<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79a5d387 elementor-widget elementor-widget-text-editor\" data-id=\"79a5d387\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>HMRC carry out several thousand random inquiries annually; anyone can receive notice of an IR35 investigation. Contracts can be evaluated up to six years in the past to see where legislation should have applied.<\/p><p>Contractors can also trigger an IR35 enquiry due to exhibiting certain suspicious behaviours. HMRC monitors all businesses and individuals via their submissions (i.e. VAT Returns, Confirmation Statements, Company Accounts, Self-Assessment Tax Returns), using this data to refine their risk profiling and targeting strategies.<\/p><p>HMRC seeks to narrow those cases subject to investigation by considering a range of factors, including engagement patterns, the nature of the company, the sector of operation and financial irregularities. They prioritise individuals for review if they see any indication that the limited company is merely a vehicle of convenience instead of a genuine business.<\/p><p>HMRC&#8217;s systems are likely programmed to look for identifiers like an individual operating through a limited company who is the sole director, has a spouse as a shareholder, has changeable turnover, a fluctuating gross profit rate, minimal expenses and pays the minimum wage but significant dividends.<\/p><p>The subsequent investigation may not find the individual inside IR35; indeed, many legitimately outside IR35 contractors operate this way.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0dd50e0 elementor-widget elementor-widget-heading\" data-id=\"0dd50e0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">IR35 Investigation Process<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-876c721 elementor-widget elementor-widget-text-editor\" data-id=\"876c721\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.gov.uk\/guidance\/ir35-enquiry-by-hm-revenue-and-customs\" rel=\"nofollow noopener\" target=\"_blank\">IR35 enquiries<\/a> are lengthy, complex, and technical, often taking multiple years to conclude. Broadly, though, the investigation can be split into three main steps:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a5d9ffa elementor-widget elementor-widget-heading\" data-id=\"1a5d9ffa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">i. Request For Information<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34a39f0d elementor-widget elementor-widget-text-editor\" data-id=\"34a39f0d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>HMRC send a letter referring to the contractor referring to a &#8216;Check of Employer Records&#8217;. The letter requests specific information, such as income breakdowns, work contracts, and reasoning as to why IR35 does not apply to the business.<\/p><p>If you are going to contact a tax advisor or IR35 specialist, it should be at this stage of the process before you respond to the letter.<\/p><p>If you respond with adequate evidence to show you&#8217;re not within IR35, HMRC will close the enquiry. If, after examining the written contracts, HMRC thinks that IR35 may apply, they&#8217;ll send another letter asking for a face-to-face meeting with you as the director of your company or as a member of your partnership.<\/p><p>By accepting HMRC&#8217;s invitation for a face-to-face meeting, the enquiry can usually be concluded more quickly as questions can be answered immediately. If you don&#8217;t accept HMRC&#8217;s invitation for a face-to-face meeting, HMRC will continue their enquiry by writing to you.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e99c0c1 elementor-widget elementor-widget-heading\" data-id=\"e99c0c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">ii. Review of Information<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-081d43a elementor-widget elementor-widget-text-editor\" data-id=\"081d43a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>HMRC will review the information provided and the day-to-day working arrangements that are in place. They do not rely solely on the information you have provided; instead, they contact any parties they think might have relevant information.<\/p><p>During their review, HMRC assesses whether you are a disguised employee. They consider whether the engagement would be one of employment or self-employment in the absence of the service company.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3980651 elementor-widget elementor-widget-heading\" data-id=\"3980651\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">iii. HMRC's Decision<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9eafabc elementor-widget elementor-widget-text-editor\" data-id=\"9eafabc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Once HMRC concludes its review, a letter informing you of its decision will be issued. If they decide your records are accurate and you are indeed outside IR35, nothing further happens.<\/p><p>If they decide your contract is disguised employment and should originally have been classified as inside IR35, a determination is issued. The determination outlines any additional income tax, National Insurance owed, and any late payment interest and penalties.<\/p><p>You have the right to appeal HMRC&#8217;s decision, a process that involves a review of the case by an independent tribunal.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-123690f elementor-widget elementor-widget-heading\" data-id=\"123690f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Consequences of Getting IR35 Wrong<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14b905d elementor-widget elementor-widget-text-editor\" data-id=\"14b905d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Being investigated by HMRC does not automatically mean you are a disguised employee. If you take the investigation seriously, seek professional advice, and your contract is genuinely outside IR35, you should be fine.<\/p><p>However, if HMRC determines your status assessment is wrong and you have incorrectly been working outside IR35, additional income tax and National Insurance is owed on the work performed. Depending on the circumstances involved, HMRC also has the discretion to issue a penalty.<\/p><p>The severity of the penalty is based on the reason for the inaccurate determination. If HMRC deems the responsible party:<\/p><ul><li>Was unaware or careless but didn&#8217;t know the assessment was inaccurate, they can be liable for a penalty of 30% of the tax bill.<\/li><li>Was deceptive and knew the contract was within IR35 but chose not to act, they can be liable for a penalty of 70% of the tax bill.<\/li><li>Actively intended to conceal the employment status and purposely engaged in tax avoidance activities, they can be liable for a penalty of 100% of the tax bill.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b5f44d elementor-widget elementor-widget-heading\" data-id=\"9b5f44d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who is Responsible?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e09b3b elementor-widget elementor-widget-text-editor\" data-id=\"0e09b3b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The party responsible for paying the additional tax liabilities, late interest, and penalties is the same party responsible for performing the original Status Determination Assessment. This depends on the client&#8217;s industry, business size, and location, with further detail provided in our guide on <a href=\"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/ir35-assessments\">IR35 Assessments<\/a>?<\/p><p>In summary, the liability lies with you as a contractor if you provide services to a client in the private sector classed as a small company or provide services to a business classified as &#8216;wholly overseas&#8217;.<\/p><p>The consequences of getting IR35 wrong can potentially be crippling. Legal fees, taxes, interest, and penalties can all follow an HMRC investigation. Although the recent reforms place responsibility on the fee payer in most circumstances, there is still a significant downside for contractors involved in an IR35 investigation.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b22772 elementor-widget elementor-widget-heading\" data-id=\"0b22772\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Maintaining IR35 Compliance<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c00679 elementor-widget elementor-widget-text-editor\" data-id=\"5c00679\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Beyond opting to move Inside IR35, there is nothing you can do that will eliminate the possibility of an HMRC investigation altogether. There is always the chance that you receive that dreaded letter. All you can do is ensure your contract and working practices are outside IR35 and mitigate the potential costs of an investigation through insurance.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-400ef5b elementor-widget elementor-widget-heading\" data-id=\"400ef5b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">i. IR35 Contract Reviews<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94790e1 elementor-widget elementor-widget-text-editor\" data-id=\"94790e1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Many companies specialising in contractor tax legislation or insurance offer independent IR35 contract reviews. These contract reviews provide an assessment of both your contract and working practices.<\/p><p>Ranging from \u00a350 to \u00a3150, depending on the complexity of the feedback provided, an IR35 contract review will give an expert opinion on whether the contract sits inside or outside IR35.<\/p><p>They aim to identify clauses where HMRC may find an issue and often provide a list of recommended changes. These proposed changes afford you the opportunity to restructure any contractual provisions or working practices that may not be IR35 compliant.<\/p><p>By proactively undertaking an IR35 contract review, you demonstrate to HMRC that you have taken &#8216;reasonable steps&#8217; to ascertain that your status lies outside of IR35. HMRC look favourably on this, and it will potentially reduce any penalties owed in the unlikely event a ruling should go against you.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b755fd elementor-widget elementor-widget-heading\" data-id=\"6b755fd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">ii. IR35 Insurance<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-524e8d7 elementor-widget elementor-widget-text-editor\" data-id=\"524e8d7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>HMRC can open an IR35 enquiry at any time for any reason. These investigations can be lengthy and costly, and without the guidance of a tax legislation expert, they can be challenging to defend. Having adequate IR35 insurance is therefore critical to ensuring peace of mind.<\/p><p>IR35 insurance primarily protects contractors from the extreme costs that can follow an IR35 enquiry. Depending on the policy, IR35 insurance can cover everything from expert representation to any tax liabilities, interest and penalties owed at the end of the investigation.<\/p><p>Although IR35 insurance is not mandatory, many contractors prefer to take out a policy to ensure someone with experience is fighting their corner should the worst happen. <a href=\"https:\/\/www.qdoscontractor.com\/\" rel=\"nofollow noopener\" target=\"_blank\">Qdos<\/a> are a specialist insurance provider that offers comprehensive IR35 contract assessments and tax enquiry insurance.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55d0a6ba e-flex e-con-boxed lakit-col-width-auto-no e-container e-con e-child\" data-id=\"55d0a6ba\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75643737 e-flex e-con-boxed lakit-col-width-auto-no e-container e-con e-child\" data-id=\"75643737\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d68ed42 elementor-widget elementor-widget-button\" data-id=\"4d68ed42\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-left\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M257.5 445.1l-22.2 22.2c-9.4 9.4-24.6 9.4-33.9 0L7 273c-9.4-9.4-9.4-24.6 0-33.9L201.4 44.7c9.4-9.4 24.6-9.4 33.9 0l22.2 22.2c9.5 9.5 9.3 25-.4 34.3L136.6 216H424c13.3 0 24 10.7 24 24v32c0 13.3-10.7 24-24 24H136.6l120.5 114.8c9.8 9.3 10 24.8.4 34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Previous<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-455df69f elementor-widget elementor-widget-heading\" data-id=\"455df69f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/the-ir35-rules\">The IR35 Rules<\/a><\/span>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-567887d1 e-flex e-con-boxed lakit-col-width-auto-no e-container e-con e-child\" data-id=\"567887d1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13d79f94 elementor-widget elementor-widget-button\" data-id=\"13d79f94\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Next<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b4b1d1d elementor-widget elementor-widget-heading\" data-id=\"2b4b1d1d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/ir35-expenses\">IR35 Expenses<\/a><\/span>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b629c1a e-con-full e-flex lakit-col-width-auto-no e-container e-con e-child\" data-id=\"4b629c1a\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-30d9a42f e-con-full e-flex lakit-col-width-auto-no e-container e-con e-child\" data-id=\"30d9a42f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f46eed8 elementor-align-left elementor-tablet-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6f46eed8\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>IR35 Guides<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1be9a58c elementor-align-left elementor-tablet-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1be9a58c\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/what-is-ir35\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><span style=\"font-weight: normal;\">1. What is IR35?<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40734213 elementor-align-left elementor-tablet-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"40734213\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/what-is-inside-and-outside-ir35\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">2. Inside and Outside IR35<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b4c2452 elementor-align-left elementor-tablet-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5b4c2452\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/what-is-the-cost-of-ir35\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">3. The Cost of IR35<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f589037 elementor-align-left elementor-tablet-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f589037\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/ir35-assessments\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">4. IR35 Assessments<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f45a439 elementor-align-left elementor-tablet-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7f45a439\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/the-ir35-rules\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">5. The IR35 Rules<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2448f6ef elementor-align-left elementor-tablet-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2448f6ef\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/ir35-compliance-and-protection\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>6. Maintaining IR35 Compliance<\/b><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c60ee45 elementor-align-left elementor-tablet-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4c60ee45\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/ir35-expenses\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">7. IR35 Expenses<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3fe2e5 elementor-align-left elementor-tablet-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e3fe2e5\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/ir35-foreign-companies-and-overseas-contractors\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">8. IR35 and Foreign Companies<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b19e24 elementor-align-left elementor-tablet-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1b19e24\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/ir35-and-limited-companies\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">9. IR35 and Limited Companies<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c0ba1f2 elementor-align-left elementor-tablet-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4c0ba1f2\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/qualitycontracts.co.uk\/guides\/ir35\/ir35-and-sole-traders\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">10. IR35 and Sole Traders<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-52316fe5 e-flex e-con-boxed lakit-col-width-auto-no e-container e-root-container elementor-top-section e-con e-parent\" data-id=\"52316fe5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1123cd60 elementor-widget elementor-widget-spacer\" data-id=\"1123cd60\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Guides IR35 Compliance And Protection Navigating the intricate landscape of UK tax legislation is no easy feat, especially for contractors. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"rank_math_lock_modified_date":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[3],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/qualitycontracts.co.uk\/guides\/wp-json\/wp\/v2\/posts\/1079"}],"collection":[{"href":"https:\/\/qualitycontracts.co.uk\/guides\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qualitycontracts.co.uk\/guides\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qualitycontracts.co.uk\/guides\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/qualitycontracts.co.uk\/guides\/wp-json\/wp\/v2\/comments?post=1079"}],"version-history":[{"count":12,"href":"https:\/\/qualitycontracts.co.uk\/guides\/wp-json\/wp\/v2\/posts\/1079\/revisions"}],"predecessor-version":[{"id":1640,"href":"https:\/\/qualitycontracts.co.uk\/guides\/wp-json\/wp\/v2\/posts\/1079\/revisions\/1640"}],"wp:attachment":[{"href":"https:\/\/qualitycontracts.co.uk\/guides\/wp-json\/wp\/v2\/media?parent=1079"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qualitycontracts.co.uk\/guides\/wp-json\/wp\/v2\/categories?post=1079"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qualitycontracts.co.uk\/guides\/wp-json\/wp\/v2\/tags?post=1079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}