Bauer & Cottrell are delighted to announce their suite of services designed to provide you with support, peace of mind and everything you need to guide you through the usual IR35 minefield, as well as, to assist you with all the different situations you may encounter resulting from the new Off-payroll rules in the private sector.

In the new landscape these are the situations you may face:

  • Continue as before. You may be lucky enough to be able to continue to operate outside IR35 and make your own IR35 decisions.
  • You may find yourself constantly moving between an Umbrella and your PSC.
  • You may disagree with the end clients or agencies IR35 determination of your status.
  • You may need to appeal a client decision.
  • You will need to understand the new rules for both the public sector and the private sector, including what you need to do to confirm who is the client and who is responsible for what.
  • You need to understand the status of any client exemptions from the rules e.g. are they really classed, as a small company or are they a Consultancy (a genuine outsourced service).
  • You may be faced with your status changing because of business decisions made by clients (blanket – no more PSC’s rules) or clients may change their contractual arrangements resulting in changes to responsibilities for all the parties.
  • You may face an HMRC investigation into your IR35 status or be affected by an HMRC investigation into the end client or your agency.

We can help you with whatever comes up:

  • We will provide our usual first rate IR35 contract review services and IR35 defence.
  • We can provide you with a second opinion.
  • We can help you to contest incorrect IR35 determinations.
  • We can help you through the appeal process.
  • We will identify any aspects of the new rules that could affect you and help you with due diligence to ensure you can demonstrate that you have taken reasonable care over your IR35 status.

Our Services:

IR35/Off-payroll Contract Review Service – £199 plus VAT

The most comprehensive contract review service, dealing with real people, rather than automated tools:
  • Review all your contractual documents and working practices
  • Advise you verbally whether your contract is inside or outside IR35
  • Where appropriate we offer our free contract negotiation service. We will negotiate on your behalf with your agency and/or client to strengthen/amend your contract to ensure that it accurately reflects your true terms and conditions
  • Provide a basic written report which includes a simple summary of our opinion (full reports including all the relevant issues concerning IR35 status are available on request for an additional fee)
  • Work on a maximum 5 working day turnaround – less in urgent cases
  • Please note these prices relate to the review of one contract and where we are able to review additional contracts including upper contracts between the agency and end client, we will negotiate an additional fee

Contractor Guardian Plus (CGP) – Annual service – £399 plus VAT

This is our most popular review service:
  • Unlimited reviews
  • Review of written contract
  • Review of working practices
  • Contract negotiation
  • Written IR35 opinion
  • Free HMRC defence service up to tribunal stage* (*for any contracts reviewed and passed)

Review turnaround time: 5 working days (we can accommodate urgent reviews where possible)

*** This service now includes unlimited access FREE OF CHARGE (normally £199 plus VAT per review) to our SOS service, enabling our CGP clients to get the right support whatever their situation and whenever they need it.

SOS – Second Opinion Service – £199 plus VAT

The service for obtaining an independent expert opinion on your status, challenging Status Determination Statements and assistance with appeals to end clients and agencies.  This service includes:
  • Review your contractual documents and working practices
  • Review all information received from your client in relation to their formal IR35 determination such as CEST tool outputs and Status Determination Statements.
  • Advise you verbally whether you are inside or outside IR35.
  • Provide an appropriate written report confirming our opinion, detailing the reasons why, in cases where our opinion is that the engagement is outside IR35.
  • Work on a maximum 5 working day turnaround.
  • Assist with appeals where appropriate.

IR35/ Off–Payroll support service for all parties in the contractual chain – £Negotiable depending on the level of support required

We offer a full support service for the Off-Payroll rules to all parties in the contractual chain in the public and private sectors, working closely with clients, agencies, contractors and consultancies to ensure compliance with the rules and assisting to demonstrate that the party has taken “reasonable care”, as required by the legislation.

And finally……………

Whenever you deal with us you speak to real people with many years’ experience of deciding and defending IR35 HMRC cases.  We ask all the right questions based on how status is decided, which is based entirely on case law precedent and cases that have gone before the Courts and Tribunals and not on HMRC’s interpretation of case law, which changes over time.

HMRC will only stand by a CEST result (which counts as a Status Determination Statement) PROVIDING HMRC agrees with what you put into CEST was accurate.

Automated tools, including CEST may be helpful for some but you should not rely upon any tool output in isolation to achieve a wholly reliable result.

Bauer & Cottrell

January 2021