BLS will carry out an IR35 audit of your existing contractor population, following a step-by-step process to ensure that all relevant information is captured in a manner which is consistent with the legislation and in-line with HMRC guidance. BLS operate audits using a centralised “online portal” to streamline the process whereby you complete our IR35 questionnaire for each role and receive determinations for each of these roles.
For each role, the relevant line manager (or person who is most familiar with the working practices of that role) will be assigned a questionnaire to complete. The questionnaire follows a similar format to CEST, however all information (together with the contracts) is reviewed by a legal advisor with no automated decision making to allow a more in depth and accurate conclusion; it gathers information on all of the IR35 indicators (personal service (substitution); supervision, direction, and control; mutuality of obligations, financial risk, profit from the sound management of business; and integration) as well as ascertaining any other important sector specific information.
- An initial determination (based on a red (inside IR35), amber (borderline/further information required) and green (outside IR35) reporting matrix) is published for you to see on your dashboard and dialogue between you and BLS then ensues to enable us to discuss and advise on the initial determinations (e.g. we can obtain any additional information required and discuss recommendations to strengthen IR35 statuses of borderline roles.
- Following the initial determination discussions, BLS will publish final Status Determination Statement (SDS) on the dashboard (this process removes any ambers and allows us to report on red and green roles via the final SDS). You can download the SDS’s to share with the contractor (and suppliers/fee payers in the chain) in order to meet your legislative obligations.