Bauer & Cottrell IR35 Reviews - what's covered?
We offer one of the most comprehensive IR35 & Off-Payroll review services available, which are all carried out personally by highly experienced IR35 specialists, most with HMRC compliance backgrounds and over 20 years’ experience in IR35 and employment status.
Here, we provide a detailed overview of what is covered in all Bauer & Cottrell contract review services.
- We collect and review details of your business structure and working practices from your answers to our status questionnaire.
- After ensuring that your written contract consists of the correct paperwork and that all schedules and any other document referenced, such as a Statement of Work or an appendix are present in the contract, we review all documents.
- We check and review any Status Determination Statement to ensure it is accurate and above all that the correct party has completed it.
- The next very important step is to establish the parties to the contract and consequently their responsibilities and risks. This is straightforward in a direct contract but where agencies or other intermediaries (such as consultancies) are involved we need to correctly identify the “Client”.
- From April 2021 with the advent of the Off-Payroll Working rules we also need to consider and review the size and whereabouts of the Client in order to establish if the Client is exempt. For example, are they classed as wholly overseas without any presence in the UK and/or do they fall into the definition of a small company?
- We review and consider the status of any consultancy in the chain to establish if they are providing a genuine outsourced service to the end client or if they are just providing workers as an agency would. If they are providing genuine outsourced services, then they become the “Client” for IR35 purposes and if they are also small, they are exempt from the Off-Payroll Working rules.
- We consider your contract and working practices against up-to-date IR35 case law precedent, documenting our findings and any further questions or clarifications we need.
- We then discuss our findings with you and agree next steps. Next steps can include negotiating on your behalf with the legal team at your agency or Client to seek amendments to the contract, seeking client confirmation of the reality of the working arrangements if necessary, and in cases where the contract has not yet started and things are unclear, we wait a couple of weeks before issuing our IR35 opinion, to ensure that the reality of the working practices are accurate and reflect the contractual terms. We also provide guidance to strengthen your in-business features.
- Finally, we issue a written IR35 opinion for your records.
Anything else?
Yes, we will highlight any unbalanced terms such as, notice periods, bring to your attention unfair payment terms, carefully review indemnity clauses (which are in almost every contract we see and can be hard to spot by the un-trained eye), review restriction clauses, discuss the merits or otherwise of opting in or out of the agency Conduct Regulations plus commentary on anything else that may be incorrect, unfair, or plain wrong and explain to you your risks responsibilities and liabilities.
Remember, a Bauer & Cottrell Contract Review demonstrates that you have taken reasonable care over your IR35 position and protects you from penalties in the event of an HMRC IR35 investigation. Look out too for our free HMRC defence with the Contractor Guardian service.
Single IR35 Reviews
Want to check your IR35 status? We provide a comprehensive review of your written contract and working practices, concluding with a written IR35 opinion.
Contractor Guardian
Might need more than one review within 12 months? Check out our yearly Contractor Guardian IR35 Compliance subscription which covers unlimited reviews and additional benefits.
IR35 SOS
Want to appeal an Inside
IR35 determination by your client? You’ll need our SOS service which reviews your engagement and assists you in appealing.