E4.1007 Nature of the contract
In establishing whether a contract is in fact within the scope of IR351, it is necessary to consider the contractual arrangements in force. HMRC takes the view that all relevant contracts need to be considered, including any contracts between other parties in the supply chain such as an agency placing personal service companies with clients2.
It should be emphasised, however, that in determining whether IR35 applies, it is necessary to consider the full nature of the actual working relationship and not just the contractual terms.
HMRC opinions
HMRC provides an online service to check employment status for any contract3 (see E4.1025A). If this tool has been used and a definitive answer has not been reached, you can contact the IR35 helpline by phone or email4. HMRC will provide an opinion on whether a signed contract falls within the scope of IR35 under their Contract Review Service. This is accessed via the IR35 helpline5. They will review a written contract and if they decide
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:15