HMRC have now produced a “Contract employment status tool” which gives their view on whether an engagement falls within IR35.
HMRC have stated that they will stand by the result you get from this tool provided:
• the information you have given is accurate and
• the results are not achieved through contrived arrangements, designed to get a particular outcome from the service.
If the information is checked and found to be inaccurate or contrived, they will be treated as deliberate non-compliance, and may attract penalties.