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Contractors can still be liable for IR35

Since the amendments to IR35 legislation was introduced on April 1, contractors have been often being advised to buy IR35 insurance along with their other insurances for business. We understand that you are thinking “why should I require more coverage?”, particularly when the liability for IR35 is shifting frequently towards the person who pays the bill.

You might be thinking that it’s not something that’s affecting you anymore.

But, there are many benefits of getting insurance through IR35, especially when it’s an insurance plan which goes above the standard professional and legal fees and helps ensure that you are protected from all angles. What are the advantages?

Contractors are still liable for IR35

The IR35 reforms haven’t changed things for all contractor assignments and there remain situations where contractors are liable for the tax obligation. For example the IR35 reforms only affected large and medium firms and the contractors employ them.

If your client qualifies as a small company, you, as the contractor, remain liable for everything related to IR35 such as the determination of status to tax. In order for your client to be considered a small-sized business they must meet at least two of these criteria:

Amount of annual turnover lower than £10.2 million.
A balance sheet that is not more than £5.1 million.
Average of 50 or less employees in the fiscal year.

Another scenario that you might be considered to be in the tax bracket for IR35 is when you are employed by clients from outside the UK with no connection whatsoever to the UK and, consequently, no tax obligation in this case. Learn more about working outside of the UK here.

In both instances you, as the contractor will remain accountable for registering you IR35 situation and paying taxes and National Insurance contributions. If you have insurance for IR35, then this would mean that you’re protected should you be questioned by HMRC.

Secure your assets

Insuring yourself with IR35 insurance will help you financially in the event you discover yourself in the wrong at a tribunal filed by HMRC. It will generally cover penalties, interest, and tax that you might be responsible for, so you don’t need to pay a massive expense out of your budget.

Legal expenses are paid

If you select a policy which includes legal expenses coverage that may cover for tax as well as PAYE and NIC investigations that aren’t covered under IR35 laws and professional and legal fees related with any IR35 investigation.

Legal expenses coverage will provide coverage for other elements of the law, including dispute over contracts as well as personal injury claims identity theft jury service, debt recovery services. These are costs that contractors do not usually contemplate until they’re required to confront them (no person plans to be summoned to jury duty) So having a suitable legal expenses insurance included in your policy will allow you to keep avoiding the expense unless you are forced to.

All you have to do is call.

Make yourself more attractive to customers

Certain IR35 policies are flexible to include whoever has the responsibility in an engagement. This is a good thing in the context of new regulations, where some times you are the person who holds the responsibility but sometimes it’s the client and other times you are the one who recruits.

With more and more clients becoming and more cautious in this modern IR35 world, having an insurance policy that is able to do this will allow you to be ahead of the competition in getting contracts secured because you’re taking care of the financial risk of the client and securing your own as well which means everyone’s content.