Sep
06
2010
Health & safety assessments 'do not affect IR35 eligibility'
Posted by John Crawley
Contractors with an umbrella company have been told that filling in health and safety forms is usually a "neutral point" as far as IR35 issues are concerned.
This advice comes from Kate Cottrell, who is a former Inland Revenue tax inspector, who was responding to a contractor's question on Contractor UK concerning this issue.
She stated that forms such as these are mainly issued because it is the engager's legislative responsibility, with assessments applying to everyone within a workplace – regardless of whether they are in full-time or contracted employment or even if they are just visiting the site.
Anyone still concerned, though, could highlight their status by putting the name of their limited company on the form, as there are no risks against this.
Ms Cottrell said: "As a general rule of thumb, if rules or practices in a workplace affect everyone including visitors they do not impact upon IR35."
The issue of IR35 is still a cause for vigilance, however, with lobby group PCG warning that HM Revenues and Customs (HMRC) is still keeping an eye on contractor's working arrangements.
Contractors with an umbrella company have been told that filling in health and safety forms is usually a "neutral point" as far as IR35 issues are concerned.
This advice comes from Kate Cottrell, who is a former Inland Revenue tax inspector, who was responding to a contractor's question on Contractor UK concerning this issue.
She stated that forms such as these are mainly issued because it is the engager's legislative responsibility, with assessments applying to everyone within a workplace – regardless of whether they are in full-time or contracted employment or even if they are just visiting the site.
Anyone still concerned, though, could highlight their status by putting the name of their limited company on the form, as there are no risks against this.
Ms Cottrell said: "As a general rule of thumb, if rules or practices in a workplace affect everyone including visitors they do not impact upon IR35."
The issue of IR35 is still a cause for vigilance, however, with lobby group PCG warning that HM Revenues and Customs (HMRC) is still keeping an eye on contractor's working arrangements.