HMRC View on IR35

IR35: Countering Avoidance in the Provision of Personal Services - Help

If you would like the opinion of HMRC on a particular contract engagement you should send a copy of your contract(s) to:

IR35 Customer Service Unit

HMRC
Ground Floor North
Princess House
Cliftonville Road
Northampton
NN1 5AE

Tel No: 0845 303 3535 (Opening hours 8.30am to 4.30pm, Monday to Friday. Closed weekends and bank holidays)

Fax No: 0845 302 3535

Contracts can also be submitted to this address for an opinion as to whether the Revenue thinks they are within the scope of the IR35 rules.

If sending in a contract for this purpose, please make sure that you also send any other relevant information, including a description (in layman's terms) as to what the work is and how it is carried out, and any background information such as other contracts entered into that may have a bearing on the matter.