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What does the business entity test mean for the contractor?

 
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hilaryjohnson



Joined: 01 Nov 2012
Posts: 23

PostPosted: Tue Nov 20, 2012 7:31 am    Post subject: What does the business entity test mean for the contractor? Reply with quote

Creating a generic test for contractors to complete in order to establish whether a contract falls foul of IR35 legislation is not quite enough. The process requires a lot more preparation, thought and expertise than that. By encouraging contractors to complete the business entity test, HMRC are effectively creating the law, not enforcing the legislation – which is their main duty.
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