Assistance/Free advice available
If you would like our opinion on a particular engagement you should send your contract(s) to:
HMRC
IR35 Unit
Ground Floor
Northgate House
Sheep Street
Northampton
NN1 2LY
Use the following link to email the IR35 Unit:
Tel No 0845 303 3535
Fax No 0845 302 3535
Advice can be given on existing contracts only. HMRC will not usually give
opinions to companies / partnerships on contracts relating to a particular
tax year unless all information sufficient to form an opinion is supplied
prior to that date.
HMRC will review the facts. This will involve looking at whether the relationship
between a worker and a client would have been one of employment, if there
had been no company or partnership. In order to do this, HMRC will review
the contract or contracts, which establish the relationship. They may also
want talk to you and to others, including the client. It is up to you to
provide all the information. If you do not or cannot do so, it may not be
possible for HMRC to form an opinion.
If you do not agree with an opinion given by HMRC, and further discussion has failed to achieve agreement, you can request a formal decision against which you can appeal.
Further details on the procedure to be followed can be found under FAQs - General, Q.14.
