Any advise please.
Can a contractor's contract (that's a mouthful) be split between IR35 and not?
An accountant (because we are accountants) who runs their own small practice does some part time work for a larger firm on a part time basis from home. The larger firm then offers the accountant a 9-5 in house contract as Office Manager for a duration of 46 weeks. The accountant divides their time between accountancy services (the firms clients) and administration work. The two types of work can be apportioned accurately by way of WIP timesheets. The accountant has to provide insurance to cover their accountancy work along with employers liability etc. The accountant is also responsible for all their own training and development, outside the firm's office to keep their accountancy skills up to date. The accountancy work would be carried on at the firms office for the convenience and security of the firms client's information.
My thinking was that the the Administration work would fall in to IR35 but the accountancy work may not.
Any thoughts would be appreciated.
- Late P45 18 1
- Offsetting CIS tax suffered against CT 203 9
- VAT on motor expenses 925 34
- A change from the old Q v NQ debate 428 14
- ideas for a bonus scheme for accountants 488 8
- Why do HMRC have a different FPS liability to the amount I sent? 1,743 23
- another ir35!!!! 1,187 8
- Sage Payroll with 'employees' not having tax or NI deducted 121 2
- Money transfers between companies owned by one person 244 11
- Limited Company - Personal Bank Account 2,397 42
- Sage 50 142 1
- Cleaners wages at small church -PAYE or self employed ? 251 5
- Associated companies - CT small profits relief 208 9
- Introduction of Goodwill 264 6
- How to account fot Cross-border vat. 133 2
- Sage 50 (2010) 145 3
- sole trader - operating under cis 125 2
- What does it mean?? 403 11
- Paint Manufacturer Flat Rate Scheme 295 13
- Entrepreneurs' relief for trustees - receipt of rent 151 3
- Skandia using wrong address 1,552
- Nil Rate Band Trust - index linked debt by way of charge over property 855
- International interest certificate 473
- NOVA 330
- Subby expenses subject to tax & NI? 239
- Can Limited Company Buy Share of Rental Property? 229
- DOUBLE TAXATION RELIEF BETWEEN A PRIVATE LTD COMPANY AND GREECE (the private Ltd has no employees and its main activity is 215
- Management expenses for investment company 213
- Bonus Bonds 211
- Have we escaped Gift with Reservation of Benfit & Pre-owned asset charges? - Gift after benefit 196