IR35 Information & Resources
Welcome to Bauer & Cottrell’s IR35 Information & Resources Hub. Here, you will find useful insights and guides for all parties in the contractual chain affected by IR35 and the Off-Payroll Working rules. Our Hub is continuously growing, so please check back regularly for updates!
Guides for All
A quick guide on IR35 for all.
Explore IR35 case decisions and how they shape IR35 status determinations. Essential insights for contractors, clients, and agencies.
Why the written terms are essential for an outside IR35 contract: key clauses and how to align contracts with actual working practices.
Explore the Right of Substitution and its impact on being outside IR35, including what constitutes a genuine right and common misconceptions.
Find out what a Status Determination Statement (SDS) is, what it should include and who it must be sent to.
A quick guide on IR35 for Contractors.
Told by your client you’re Outside IR35? Here are 5 key things to check to protect yourself from hidden risks.
Find out how to appeal an IR35 decision if your client has issued an “inside IR35” SDS and you don’t agree.
Discover how to demonstrate Being in Business on Your Own Account including key factors that show independence and reduce your risk of being found inside IR35.
We explain when entitlement to client shares may increase IR35 risk, and what other issues should be considered.
IR35 Friday to Monday arrangements often mean inside IR35. Read why HMRC views these as disguised employment and where you stand.
We explore the full scope of a B&C contract review and how it goes beyond just reading the contract.
Contractor Guides
Engager Guides
A quick guide on IR35 for engagers.
Read our detailed checklist for how your business can prepare for the Off-Payroll Working rules in an approach to losing the small company exemption.
Discover what qualifies as a genuine contracted-out service under Off-Payroll Working rules, and why getting it wrong can put you at risk of IR35 liability.
Discover what ‘reasonable care‘ means in Off-Payroll Working compliance, and how it protects against HMRC penalties.
What happens in an HMRC IR35 check of your Off-Payroll compliance? Learn what triggers a review, and how to prepare & protect your business.
We look at how the IR35 offset can reduce a client’s liability for non-compliance and how to ensure you can apply it if needed.
Browse our range of IR35 services...
Contractors
Bauer & Cottrell have been helping contractors manage their IR35 compliance for over 20 years.
Engagers
IR35 status determination packages, training, compliance partnership, Off-Payroll audits, supply chain reviews and more.
Agencies
We offer a whole range of services to help agencies with IR35 & the Off-Payroll Working rules.