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!
Why the written terms are essential for an outside IR35 contract: key clauses and how to align contracts with actual working practices.
Explore IR35 case law decisions and how they shape status determinations – essential insights for contractors, clients, and agencies.
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.
Explore the Right of Substitution and its impact on IR35, including practical limitations, common misconceptions, and how to ensure a robust outside IR35 position.
Discover how to demonstrate Being in Business on Your Own Account in IR35 terms. Learn key factors to prove independence and reduce the risk of being found inside IR35.
Find out what a Status Determination Statement (SDS) is, what it should include and who it must be sent to.
We explore the full scope of a B&C ‘contract review’ and how it goes beyond just reading the contract.
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.