IR35 STATUS REVIEW

We offer reviews to limited company clients as part of our service. This review is most relevant if your own company is still responsible for determining your IR35 status — broadly, where your end client is a small business (under the size thresholds that changed again from 6 April 2026) or based wholly overseas. If your client is medium or large, they carry legal responsibility for the determination and must issue you a Status Determination Statement — but we're still happy to review your contract alongside their determination and flag anything worth raising with your client.

All you need to do is send us a copy of your contract. Remember that your IR35 status is dependent on both the terms of your contract and your working practices. Possible outcomes following an IR35 review:

Taxed as self-employed - Our opinion is that your contract and working practices are consistent with being an independent contractor. If you change assignment or your working practices, or receive a new contract or extension, you would need another IR35 Assessment.

Changes necessary - This is where, in our opinion, your contract has too many aspects consistent with a contract of employment. We are able to suggest ways to improve your IR35 status and consider aspects such as mutuality of obligation, control & direction, opportunity to profit from sound management, the degree of continuity in the relationship, exclusivity of service, personal service / substitution, provision of equipment, part & parcel etc.

With the changes we would recommend, you would be in a better position to defend taking a dividend if challenged by HMRC (where your company is still responsible for the determination), or to raise concerns with your client if they've made the determination and you believe it doesn't reflect your actual working practices.

Taxed through PAYE - You will still be able to work through your limited company and receive some of the benefits of a limited company, though your income from this assignment should be taxed through PAYE. If your own company remains responsible for your status determination (small or overseas client), you'll get the benefit of a 5% flat-rate deduction and travel expenses. If a medium or large client has determined you're inside IR35, they or the agency will typically deduct tax at source, and the 5% allowance won't be available — though certain specific expenses may still be claimable under separate rules.

Contractor Pages ► Contractors & Freelancers ■ IR35 & Personal Service Companies ■ IR35 Advice ■

■ IR35 Employment Status ■ Advantage of Separate Contracts for Each Project ■ IR35 Case Law ■

■ Engaging as Employee or Contractor ■ IR35 Status Review ■ Contractor Expenses Guide ■

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Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd.  Registered in England No. 05770414