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.
Fast
Online submission of working practice questionnaire takes just 15 minutes.
Reliable
Gives an inside or outside opinion based on case law in 100% of cases within 24 hours.
Award winning
Voted the UK’s Best Contractor Innovation in The Contracting Awards 2020.
Compliant
It demonstrates reasonable care as the robust IT solution is supported by an expert team of IR35 advisers who highlighting any strengths or weaknesses from an IR35 perspective.
Robust
Creates an audit trail of status updates, signoffs, evidence and the reasons behind the determinations. It also stores the reviews on the portal for access whenever it’s needed.
Innovative
Provides client-led status disagreement process which means contractors that disagree with their SDS can appeal using the portal.
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 |
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| Advise whether Intermediaries Legislation (IR35) applies |
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| Gives inside or outside opinion in every case |
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| IR35 Status Determination Statement |
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| Detailed explanation on all aspects of IR35 status |
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| Opinions based upon case law |
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| Dedicated IR35 support phone line |
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| Status shared electronically and signed off throughout the supply chain |
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| Audit trail of status and sign-offs with supporting evidence |
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| Review of Working Practices and Contractual Terms |
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| Mutuality of obligation assessed as part of the review |
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| All reviews stored on the IR35 portal to be referred back to whenever you need them |
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| Built-in appeals process |
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