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.
- VAT registration for "co-operative" formed to provide flood defences 15 1
- Business travel apps 51 2
- directors loan movements and repayments 209 2
- PAYE Coding Notices 495 9
- VAT Option to tax 307 3
- BEST CPD COURSE 48 1
- EIS - connection through employment 49 1
- Weely paid employees 312 4
- Payroll - Previous year not filed 74 2
- Total cost of employment 224 2
- Help car benefit 172 5
- Late P800 demand shows later year? 147 3
- From Ireland. Self-Employed or Foreign Income? 155 5
- Cable’s crackdown on bonuses – empty words? 67 1
- How quickly do you turn around y/e accounts? 1,398 11
- PPR qualifying period while living in employer accommodation? 70 1
- HMRC Dispensation - How long does it last for? 135 2
- LLP members share of profits 450 26
- SDLT implications on an informal lease 100 2
- Current tax asset 207 3
- Residential Property Purchase Above £750K 888
- Using Sage with Sofa Categories 623
- Free Tax Legislation? 378
- Director Loan account operation 376
- Non-Resident Director - UK Tax Position? 322
- transferring simply accounting 2010 from xp to windows 7 307
- Understanding the implications of January 2015 VAT changes for downloads on threshold for VAT registration 299
- Sage 200 and Access Dimensions reviews 276
- Paye procedures for CVA 208
- rent-a-room allowance for part of the year 195