Surviving an HMRC status enquiry
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An IR35 enquiry is a document exercise years after the work: the side with the better paperwork wins. Triggers include DSAR-style data matching between Clients and your VAT/payroll filings, whistle-blowing, sector campaigns — and simple random selection.
What HMRC asks for
- All contracts and SOWs for the period (every client, not just the disputed one)
- Invoices and bank statements reconciling to them
- The SDS chain where client-led
- Working-practice evidence: emails showing deliverable acceptance, gate reviews
Preparation beats defence
- Keep the 24-point file per engagement, not per year
- Match reality to contract mid-engagement — if practice drifts, fix the contract or the practice
- Consider status insurance; check what it requires before signing
- Reconcile dividends to post-tax profits — the arithmetic screw-ups invite wider enquiries
Information, not advice. Enquiry support should come from a specialist accountant — see the accountant guide.
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