IR35 currently has a high profile in the media, with high level civil servants using companies to structure their business and HMRC recently publishing their business entity tests and example scenarios, plus news that HMRC is drawing together specialist IR35 teams at offices in Salford, Edinburgh and Croydon to pilot a new approach to investigations. It is perhaps a good time to ensure that you are as safe as you possibly can be.

If you are asked by HMRC to show that you are outside of IR35, HMRC will generally go back six years and request all evidence regarding your work assignments i.e. contracts and evidence of working practices.

You should keep copies of all contracts worked upon, plus it could be useful to obtain a letter from the client which confirms your working arrangements on site.

A client confirmation letter would be useful and the Professional Contractors Group (PCG) advocates the use of such a letter. "The usefulness of the confirmation arrangements letter in IR35 cases is proven - John Kell policy spokesman for the PCG.

A suggested list of questions which covers the main points to show that you are outside of IR35 is below.

The respondent should answer yes or no, and it should be dated and signed by the company, and include the company name and the contracting role.

1 What is the precise nature of the services provided?

2 What are the dates for the beginning and end of the engagement?

3 If there is a requirement for the work to be done by a specific individual, the name of that person?

4 Should the person named at (3) above become unavailable, does the service provider have an obligation to provide a replacement worker at the service provider's own expense?

5 Does the service provider have the right to undertake work using any workders of the service provider's own choice, and at the service providers's own expense, provided the workers have the requisite skills?

6 Does the service provider have the right to subcontract the services to another firm or company, provided the subcontractor has the requisite skills?

7 What is the basis of payment? Wage or salary/commission/fixed price/hourly rate/daily rate/ if other please specify?

8 At what location(s) are the services provided?

9 Does the service provider have the right to provide the services at or from a place of the service providers own choice?

10 If the services have to be provided at a place decided by the customer or client, what is the reason for this condition?

11 Does the customer or client have the right to instruct the service provider to do other work not included in the services described at (1) above?

12 How are the working hours decided? By the service provider/by the customer or client/by mutual agreement?

13 Does the customer or client have the right to instruct the service provider about working methods?

14 What is the nature of any rules or procedures governing the customer or client own workforce that also apply to the service provider?

15 What is the nature of the equipment that has to be supplied by the service provider?

16 What is the nature of equipment that has to be supplied by the customer or client?

17 Does the service provider have an obligation to compensate the customer or client for any damage or loss caused by the service provider's negligence?

18 Does the customer or client expect the service provider to rectify any defective work at the service providers expense?

19 Does the customer or client prevent the service provider from doing work for other customers or clients during the course of the engagement?

20 What is the nature of any benefits provided to the customer or clients own employees that are made available to the service provider?

21 If there is no work available is the customer or client obliged to find work for the service provider to carry out?

22 If there is no work available would there be an obligation to pay the service provider?

This letter should now show a representation of what took place in the assignment.