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For outside IR35 contractors who got covid support, off-payroll ‘due diligence’ is now critical

HMRC is all set to keep tackling fraud and mistakes by contractors and others who claimed covid-19 income support.

The advice from tax commentators is sound — make certain you have all the necessary evidence to back up any claims made.

‘This has nothing to do with IR35,’ I hear you say, but the reality is that any kind of HMRC “compliance intervention” could result in a full blown IR35 investigation, writes Kate Cottrell of off-payroll specialist Bauer & Cottrell.