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Readers’ forum: Check or enquiry?

15 October 2019
Issue: 4716 / Categories: Forum & Feedback
Can HMRC issue an information notice without opening an enquiry?

A plumber trades through a limited company and works for a maintenance company (Main Co). HMRC has questioned the working arrangement but without opening an enquiry under FA 1998 Sch 18 para 24. It has requested a list of clients for the past three years copies of all contracts or agreements with them and a copy of the MainCo contract.

I reviewed the MainCo contract and did not think IR35 applied. This was because there is no requirement to work personally no agreed times freedom to determine how work is done work is made good at the plumber’s own expense and he has no obligation to accept work and suchlike. I sent HMRC a copy of the contract and advised that although the client could work for others he had not yet done this.

The client receives 50% of the...

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