IR35 Comply | PayStream

Our innovative web-based IR35 service, IR35 Comply, allows contractors to complete and submit their IR35 questionnaires online. Agencies can also carry out generic role reviews to understand whether they are best advertising the roles as inside or outside IR35.

So, if you’re an agency working in the public sector or preparing for the private sector changes in 2020, we are perfectly positioned to supply you with practical, clear and tailored advice on IR35.

What does the service involve?

There are two main components to an IR35 review which are explained below.

Contract review

We can review the contracts in the contractual chain from an IR35 perspective. We will advise whether the contract supports a status of falling outside IR35 or whether it indicates the role may fall inside IR35. We will provide you with a full written opinion, highlighting the key clauses relating to IR35 status, and provide you with an in-depth guide.

Working practices reviews

We can review the working practices by gathering information on how the contractor and client will interact on a daily basis. We will advise you, based on the information you provide, whether they are working consistently outside IR35 or whether there is potential that they may not be. We will make you aware of any IR35 risks and, where appropriate, be on hand to provide you with practical advice.

What can you expect from IR35 Comply?

In our industry, a strong focus on compliance is essential. We have a highly skilled legal and compliance team at our core - led by our Legal Director Julian Ball who was recruited from Eversheds.

On a voluntary basis, we also maintain a strong working relationship with HMRC, discussing how we do things and keeping up to speed with legislative changes and best practice.

Key features of IR35 Comply:

Online submission of a contract and working practice questionnaire
A review of your responses by our specialist IR35 team
We’ll contact you to gather further information if we have queries
Online posting of the review outcome and reasons for the decision (our “Status Determination Statement”)

[If required] Online submission of the Status Determination Statement and reasons for the decision to the supply chain for sign off
Intrinsic client-led status disagreement process to allow outcomes to be appealed

Why use IR35 Comply?

Useful and informative guides

Established and trusted company

Easy-to-use service with quick turnaround times

Clear and practical advice

Overall opinion certificate

Trusted expert in this field

Head to head with the Check Employment Status Tool (CEST)

You may have heard of HMRC’s Check Employment Status for Tax (CEST) tool. Many commentators are unhappy with the tool and don’t believe it is fit for purpose and the case law also supports this sentiment.

PayStream’s IR35 service goes above and beyond CEST offering a robust and comprehensive process designed to give accurate and prompt outcome and easy to digest advice.

The table below shows the similarities and differences between PayStream’s IR35 Comply and the CEST tool.

	IR35 Comply	CEST
Advise whether Intermediaries Legislation (IR35) applies
Gives inside or outside opinion in every case
IR35 Status Determination Statement
Detailed explanation on all aspects of IR35 status
Opinions based upon case law
Dedicated IR35 support phone line
Status shared electronically and signed off throughout the supply chain
Audit trail of status and sign-offs with supporting evidence
Review of Working Practices and Contractual Terms
Mutuality of obligation assessed as part of the review
All reviews stored on the IR35 portal to be referred back to whenever you need them
Built-in appeals process