Working Practices Questionnaire

When HMRC open an IR35 enquiry they will more than likely interview all parties involved in the written contract. During HMRC's enquiry they will consider both the terms contained within the written contract as well as the working practices. The working practices carry more weight in HMRC's eyes as they are what is actually happening, rather than what should happen as per the written terms of the contract. Therefore, you must complete this questionnaire as accurately as possible so that it is a true reflection of your working practices and arrangements. Please provide as much narrative as possible throughout so that we get a clear and complete picture of your working practices and arrangements. There might be questions that can be answered by referring to the written contract, but, you should not just copy parts of the written contract across to this questionnaire . If your contract has not yet started you will be unlikely to have a clear understanding of your actual working practices and arrangements. Where this is the case it is recommended that you complete this questionnaire once the contract has started.