Purpose
The contract review system is designed to provide members with a quick and easy way of obtaining a contract status review. The availability of immediate, independent feedback provides a greater degree of certainty over the IR35 status of a contract, enabling members to plan their workload as well as their tax affairs.

For each completed review, a databank of anonymous case summaries is available to members, thus enabling them to share in the knowledge database that the system provides.

"Share what you know learn what you don't"

General Description
The system is a sophisticated questionnaire and workflow management package.

It is highly recommended that you download the following two documents before beginning; CRS_questionnaire.pdf and CRS_understand_results.pdf

NOTE: Some web browsers will embed the PDF file within the browser window, and it will appear that you can complete and submit the form contained. DO NOT SUBMIT THE FORM FROM WITHIN THE PDF FILE! Instead, go to the Questionnaire and submit the answers directly from there.

To use the system, enter details initially using the Questionnaire.

The results of this questionnaire are used to give an initial indication of the status of the contract and the members overall business. It is not recommended that a contractor failing this questionnaire takes the process any further without extensive changes to the contract and/or business circumstances.

After the initial feedback, members can then submit the relevant contract/contracts for full review by clicking the 'Create Case for Contract Review' button on the Questionnaire results page. See Contractor User Notes for more details. They can select a PCG retained legal advisor by reviewing details of the suppliers price, turnaround time and level of service. Unlike the Inland Revenue's service, contracts can be signed or unsigned.

The selected legal supplier will view the contract and questionnaire results and give the member an opinion of the contract's IR35 status. They may also make suggestions on how to improve the "overall picture" situation to increase the chances of a pass. Any remedial work done on the contract may be charged in addition to the review fee.

The legal suppliers will consider cases with a view to recommending submission to the IR for a formal opinion. Should the contractor decide to submit the contract to the Revenue and subject to the PCG having sufficient funds available, the PCG will fund the appeals process on behalf of the member.

Should the Revenue decide to invesigate your contract you should check the details of the PCG's Tax Investigation Insurance.