In this context, “Pass” means an IR35 does not apply (outside IR35) Status Determination. “Pass Certificate” means an IR35 does not apply (outside IR35) Status Determination Statment (SDS). “Test” means an the IR35 Shield assessment.

IR35 Shield has arranged an HMRC insurance policy via Blackmore Borley Limited for all members who receive a Pass Certificate following the successful completion of the IR35 Shield test on or after 1 January 2019. This policy will insure the legal costs relating to the contract in question of any investigation by HMRC up to an annual limit of £20,000.

Please note that only those contracts that pass the appropriate IR35 Shield test prior to or during the contract of work will be covered. It is hoped that you will apply the test to each contract to help safeguard your corporate status and therefore have the benefit of this insurance.

Provided that you maintain continuous membership then all covered contracts will continue to be covered.

This insurance forms part of the benefit of being a member of IR35 Shield for Contractors who passes the test.

As already stated, if you have any questions regarding this cover or indeed experience an investigation please contact Blackmore Borley on 0207 929 4616 or email to info@blackmoreborley.com.