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Dave Chaplin shared thisIR35/OPW: "Silver bullets" don't work in tax law. In a tax tribunal, when assessing tax status for IR35, a judge must look at the "whole picture" of a working relationship - what’s called a Multi-factoral determination. The flaw with Outside IR35 CEST determinations is that they rely on "single-factor" logic. It looks for "silver bullets" like substitution or financial risk. If you answer one question in a specific way, it ignores the rest of your answers and gives an "Outside IR35" determination. The Supreme Court has ruled that once preconditions are met, status decisions must be "multi-factorial" and not based on any single factor. When CEST does consider all factors, the only answers it ever gives is “Inside IR35” or “Indeterminate”. By cutting legal corners businesses are left highly vulnerable to challenges by HMRC. I’ve broken down the logic flaws in CEST in our latest guide. You can grab a copy here: https://buff.ly/umUeW2u Are your determinations based on the "whole picture" or just a few shortcuts? #HMRC #CEST #CESTChecker #IR35 #IR35Assessments #IR35Compliance #ComplianceIR35 Compliance: Why HMRC’s CEST Tool Puts Your Business at Risk | IR35 ShieldIR35 Compliance: Why HMRC’s CEST Tool Puts Your Business at Risk | IR35 Shield
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Dave Chaplin shared thisFree IR35 Video Library - Straightforward Guidance, On Demand If IR35 or off-payroll working sits on your desk, you need clarity you can rely on. Our free video library gives you concise, practical insight without the noise. You can dip in when you need answers and share content with your team to keep everyone aligned. Inside the library you’ll find: - Short explainers covering the core points that matter - Expert-led webinars for HR, hiring managers and decision-makers - Practical sessions you can use for internal training and CPD Everything is free. Everything is available on demand. If you want clear, specialist-led IR35 guidance you can trust, start there. #IR35 #IR35Shield #Compliance #HR #Contractors #Tax #CPD #LearningFree IR35 & off-payroll video library for businesses & HR | IR35 ShieldFree IR35 & off-payroll video library for businesses & HR | IR35 Shield
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Dave Chaplin shared thisIR35/OPW: IR35 Compliance is about robustly killing the friction whilst protecting yourself We often see it when we take on new clients. Projects are stalling because everyone has to be hired “Inside IR35”, but the best people won’t always work that way unless you give them reasons why they should be “Inside IR35” - and SDSs can be sparse or non-existent. But it does not have to be this way. To win in this space, you need to lead with clarity. Don’t just say "Inside IR35" without offering an assessment/SDS. Provide a detailed, reasoned justification based on the actual facts of the contract and the engagement. When the decision is transparent and evidence-led, pushback disappears. Negotiation can then proceed based on the agreed position, rather than remaining in an entrenched status dispute. Good IR35 governance is a commercial differentiator. If your process is slow and creates "sludge" and resentment, you haven't got a compliance process; you've got a hiring barrier. We help firms turn compliance "sludge" into fast, clear, defensible outcomes. Reach out and see how we can help your business: https://buff.ly/M4NmhKG #IR35 #IR35assessment #IR35Compliance #Compliance #Recruitment
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Dave Chaplin shared thisWEBINAR: IR35 Explained – A Practical Introduction to IR35 📅 TODAY Thursday 23rd April 🕧 12.30pm If you need a clear understanding of IR35 without wading through the legislation, this session is for you. In this fast-paced, practical webinar, we break down the fundamentals of IR35 and what they mean for your business. We’ll cover: 1. Where IR35 came from and the key terminology you need to know 2. Who counts as “the client” under the rules 3. The difference between Inside and Outside IR35 4. How to operate the off-payroll rules correctly 5. Status Determination Statements and what reasonable care looks like 6. Practical best practice for day-to-day compliance 7. Q&A You’ll leave with a solid working understanding of the rules and what your organisation needs in place to apply them properly. If you want clarity on IR35 and a structured starting point for compliance, join us on Thursday. #IR35 #IR35Compliance #Offsets #Contractors #HR #Finance #Recruitment #Compliance #webinar #FD #HR #HRNews #Tax #HMRC #RecruitmentAgencies
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Dave Chaplin shared thisWEBINAR: IR35 Explained – A Practical Introduction to IR35 📅 TODAY Thursday 23rd April 🕧 12.30pm If you need a clear understanding of IR35 without wading through the legislation, this session is for you. In this fast-paced, practical webinar, we break down the fundamentals of IR35 and what they mean for your business. We’ll cover: 1. Where IR35 came from and the key terminology you need to know 2. Who counts as “the client” under the rules 3. The difference between Inside and Outside IR35 4. How to operate the off-payroll rules correctly 5. Status Determination Statements and what reasonable care looks like 6. Practical best practice for day-to-day compliance 7. Q&A You’ll leave with a solid working understanding of the rules and what your organisation needs in place to apply them properly. If you want clarity on IR35 and a structured starting point for compliance, join us on Thursday. #IR35 #IR35Compliance #Offsets #Contractors #HR #Finance #Recruitment #Compliance #webinar #FD #HR #HRNews #Tax #HMRC #RecruitmentAgencies
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Dave Chaplin shared thisWEBINAR: IR35 Explained – A Practical Introduction to IR35 📅 Tomorrow 23rd April 🕧 12.30pm If you need a clear understanding of IR35 without wading through the legislation, this session is for you. In this fast-paced, practical webinar, we break down the fundamentals of IR35 and what they mean for your business. You’ll leave with a solid working understanding of the rules and what your organisation needs in place to apply them properly. If you want clarity on IR35 and a structured starting point for compliance, join us on Thursday. #IR35 #IR35Compliance #Offsets #Contractors #HR #Finance #Recruitment #Compliance #webinar #FD #HR #HRNews #Tax #HMRC #RecruitmentAgencies
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Dave Chaplin shared thisSole Trader Tests I speak to a lot of businesses who have a clear process for IR35, but it doesn't necessarily extend to sole traders. Decisions sit with different teams. Reasoning is not always documented. Similar engagements are sometimes treated differently. That is where risk creeps in - not necessarily from deliberate non-compliance, but from inconsistency. Assessing sole traders properly means looking at the reality of the working arrangement, applying consistent criteria, recording clear reasoning, and being able to evidence reasonable care if ever challenged. Sole traders should not fall outside governance simply because they are not operating through a PSC. At IR35 Shield, we are helping businesses bring the same structure and defensibility to sole trader assessments as they apply to IR35. If this is something you are reviewing, I am very happy to share how we approach it and what good looks like in practice. #soletraders #tax #uktax #selfemployed
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Dave Chaplin shared thisMany businesses still rely on HMRC’s CEST tool when making IR35 status decisions. Because it is still so widely used, it’s important to understand what it does - and most importantly, what it doesn’t do. CEST can provide a status outcome based on answers given. However: 📢 It does not reflect the latest case law 📢It produces indeterminate results, leaving decisions unresolved 📢It does not generate detailed reasoning that can be relied on as part of an audit trail 📢It is not written into legislation, so outcomes are not determinative in law In practice, if HMRC reviews your IR35 approach, they won’t focus on the tool alone. They will look at: ❓Whether each engagement has been assessed properly ❓Whether decisions are consistent across the business ❓Whether contract terms and working practices align For HR teams, this often shows up as: ⚠️Different hiring managers taking different approaches ⚠️Unclear or undocumented decisions ⚠️Gaps between what’s written in the contract and what happens in reality Over time, these inconsistencies can create risk if the process is challenged. If you want a clearer view of how CEST fits into the wider IR35 framework, this free guide sets it out in a straightforward way. #HR #Learning #FreeGuide #IR35 #offpayroll #Learning #elearning #professinonaldevelopment #training #compliance #careerdevelopment #CEST #HMRCIR35 Compliance: Why HMRC’s CEST Tool Puts Your Business at Risk | IR35 ShieldIR35 Compliance: Why HMRC’s CEST Tool Puts Your Business at Risk | IR35 Shield
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Dave Chaplin shared thisIR35/OPW: Does using HMRC CEST tool give you a "get out of jail free" card? There is a common myth that HMRC will always stand by CEST results if they investigate your business. The reality is quite different. HMRC’s CEST tool is not written into law and carries no statutory authority. In fact, HMRC themselves have argued in court that CEST is "irrelevant". They said so in a case I directly worked on. Is your IR35 strategy built on legal statute or a tool HMRC considers "irrelevant"? When HMRC conducts a compliance check, they will examine your assessment process to assess risk of non-compliance, and ask to see copies of contractual agreements, together with a list of contractors, and a description of the work they do. They may ask if you used CEST, but that is as far as it goes. They will consider status primarily based on the contractual agreements in place alongside the working conditions, and apply the legislation and relevant case law. Using CEST might feel like compliance, but it lacks the legal depth to defend your status in court. We've detailed the dangers of relying on CEST in our latest report. Download it here: https://buff.ly/umUeW2u #HMRC #CEST #CESTChecker #IR35 #IR35Assessments #IR35Compliance #ComplianceIR35 Compliance: Why HMRC’s CEST Tool Puts Your Business at Risk | IR35 ShieldIR35 Compliance: Why HMRC’s CEST Tool Puts Your Business at Risk | IR35 Shield
Dave Chaplin replied to a comment
21h
Jack Bonehill CTA It's all heavily caveated. https://www.gov.uk/guidance/reporting-serious-tax-avoidance-or-evasion. Just carry on doing the right thing, and assume no GBP from HMRC, but that the universe will pay you back somehow.
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Dave Chaplin liked thisDave Chaplin liked thisA RISK TOO FAR? Dave Chaplin is CEO of IR35 compliance firm IR35 Shield ltd Shield and author of IR35 & Off-Payroll Explained asks if agencies can conduct IR35 compliance for their clients?
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IR35 & Off-Payroll Explained
Amazon
See publicationIR35 & Off-Payroll – explained: The ultimate guide to IR35 and the Off-Payroll legislation for hiring firms, agencies and contractors.
Whether you’re a contractor, a firm that hires contractors or a recruitment agency, IR35 & Off-Payroll Explained gives you the expert knowledge to stay compliant, reduce tax risk, and successfully defend against any HMRC investigation.
IR35 has traditionally meant a costly compliance burden for contractors, and significant tax hits for those…IR35 & Off-Payroll – explained: The ultimate guide to IR35 and the Off-Payroll legislation for hiring firms, agencies and contractors.
Whether you’re a contractor, a firm that hires contractors or a recruitment agency, IR35 & Off-Payroll Explained gives you the expert knowledge to stay compliant, reduce tax risk, and successfully defend against any HMRC investigation.
IR35 has traditionally meant a costly compliance burden for contractors, and significant tax hits for those unfortunate enough to fall within its poorly defined boundaries. Now, from April 2020, private sector firms and recruiters will bear the brunt of the Off-Payroll legislation, which shifts the compliance burden and tax liabilities onto them.
The threat to the contracting supply chain has never been greater, but with this book, you’ll have all you need to navigate this cumbersome legislation.
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