Contractors

IR35 for Contractors: What to Check Before a Contract

A clear checklist for contractors reviewing working practices, accountant support, and IR35 risk before starting a new engagement.

Published 1 November 2024Updated 13 June 20265 min read

IR35 risk depends on the reality of the working relationship, not just the wording of a contract. Contractors should review both documents and day-to-day working practices before starting a new engagement.

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FindAccountants.uk editorial team

Directory editors who maintain accountant-comparison guidance using official sources, service-page context, and FindAccountants.uk profile data.

Reviewed

Last checked 13 June 2026.

Official source links are provided where rules, thresholds, or compliance duties may change.

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FindAccountants.uk guides are reviewed for practical accountant-comparison usefulness, source quality, internal service-page alignment, and clear warnings where tax rules or thresholds may change. Where a guide discusses HMRC, tax, VAT, payroll, or company compliance, it links to official GOV.UK or HMRC resources so readers can verify current rules before making decisions.

Review working practices carefully

Look at control, substitution, mutuality of obligation, equipment, financial risk, and whether you operate like an independent business. A contract review is useful, but it should reflect what happens in practice.

Keep evidence of project scope, deliverables, client communication, insurance, and business expenses where relevant.

Choose support with contractor experience

A contractor accountant should understand limited company accounts, salary and dividend planning, VAT, payroll, and personal tax. If IR35 is central to your work, ask whether they offer specialist reviews or work with a status adviser.

Keep records during the engagement

Do not leave the evidence until the end of the year. Save statements of work, renewal documents, invoices, and any written confirmation about substitution, deliverables, or independence.

What to prepare before speaking to an accountant

- Contract review
- Working-practices evidence
- Insurance documents
- Invoices and project scope
- Specialist IR35 advice when needed

Official guidance to check

Rules and thresholds can change. Use these official sources alongside accountant advice before making tax or compliance decisions.

Understanding off-payroll workingHMRC guidance on the off-payroll working rules commonly known as IR35.Check employment status for taxOfficial guidance and tools for checking employment status for tax purposes.

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