IR35 History | 12 November 1999 | Draft guidelines

Inland Revenue releases draft guidelines.

The Inland Revenue released their draft guidelines on IR35 with three 'typical' examples of contractors. Two examples, Gordon and Henry were clearly inside and outside IR35 but the third example, Charlotte, was in a grey area which needed a variety of factors to be taken into account and would probably require assessment by the Revenue.

Revenue draft guidance, November 12, 1999

Although the Revenue thought that 'Charlotte' represented a small percentage of contractors, a survey by the PCG revealed that nearly half of all contractors would fall into this 'grey' area of uncertainty.

PCG survey on Revenue's RIA, November, 1999