IR35 enquiry under the Intermediaries Legislation

The request was successful.

Dear HM Revenue and Customs,

My understanding is that when HMRC conducts an IR35 enquiry under the Intermediaries Legislation (not the new Off-payroll legislation) that the taxpayer is issued with an IR35 Status Opinion Letter. Also, my understanding is that the content of these letters explains the process of the enquiry and how the conclusion is formed, and has sections for each of the case law factors, the specific facts of each case, and a conclusion.

Whilst each case is different, the case law factors examined will be the same. Therefore, I assume the base content of those letters is very likely to be consistent across cases, reused and therefore very likely to be based on templates to help save time and maintain consistency.

Please can you provide the following information:

1. Confirm whether HMRC uses a template based approach or not for the IR35 Opinion letters.

2. If templates are used, then confirm whether HMRC uses
a. one template, or
b. multiple templates – based around roles

3. If templates are used, then please provide a copy of each of those templates

Please can you ask the question to each main HMRC office that deals with IR35 status enquiries. Thank you.

Yours faithfully,

Ralph Bolton

WMBC FOI Mailbox, HM Revenue and Customs

Our ref: FOI2021/21067

Dear Mr Bolton,

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HMRC Freedom of Information Act Team

FOI Central Team, HM Revenue and Customs

1 Attachment

Dear Mr Bolton,

We are writing in response to your request for information, received 9

Yours sincerely,

HMRC Freedom of Information Team