UK Contractor
+ IR35 Tracker
IR35 is the most consequential tax question UK contractors face. Getting it wrong costs tens of thousands of pounds. This template gives you a structured system to track every contract and build an evidence base HMRC would expect to see.
What is included
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Contract Log
IR35 status per contract. Right of Substitution checkbox. Mutuality of Obligation assessment. CEST notes field.
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Contract Pipeline
CV submitted → Won / Lost. Day rate offered vs requested. Days Since Contact formula.
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IR35 Reference Guide
The three tests in plain English. HMRC CEST tool guidance. Practical checklist for each new contract.
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Earnings Forecast
Annual projection from contracted days and day rate. Tax estimate for Ltd Co outside IR35.
The three IR35 tests
1. Substitution
Can you send a substitute to do the work if you are unavailable? A genuine right of substitution — that the client cannot unreasonably refuse — is the single strongest indicator of outside IR35 status.
2. Control
Does the client control what you do, when you do it, and how you do it? Contractors outside IR35 control their own working methods. Being told to work 9–5 in the client's office every day is a red flag.
3. Mutuality of Obligation
Is the client obliged to offer you work, and are you obliged to accept it? Genuine contractors take on specific projects with defined deliverables — not an open-ended obligation to be available.
The template logs all three tests per contract. IR35 determinations are legal matters — always get specialist advice for high-value or ambiguous contracts.
Full IR35 guide →Build your IR35 audit trail today
Particularly valuable if you have had an IR35 enquiry, manage multiple concurrent contracts, or want a structured evidence log for every engagement.
Get the template — £39