Introduction

As part of the IR35 judicial review proceedings, PCG has commissioned the economics consultancy Frontier Economics to research the effect of IR35 on the contracting market. The results of this research will be used as evidence in the Judicial Review, so it's really important that as many PCG members as possible take the time to complete this questionnaire.

Who are Frontier Economics?

Frontier Economics is a highly respected firm of economics consultants based in London. Frontier specialise in the analysis of the workings of markets in the context of competition and commercial litigation cases. They have previously worked with Gerald Barling, our Judicial Review QC, on other highly sensitive commercial cases. The PCG has commissioned them to carry out research on our behalf into the effect IR35 is having on the market for contracting services.

What's the questionnaire for?

In order to complete their research, Frontier will need some information about the contracting market, contractors and their businesses, clients and the relationships between the groups involved in the contracting market. The questionnaire that appears over the following pages has been designed to gather this information.

How long will it take?

Once you have all the information to hand, the questionnaire will take around 30 minutes to complete. But please remember that the information you give us will be vital in fighting IR35 in the courts, so it's well worth taking the time to participate.

What sort of questions will I have to answer?

The questionnaire is split into four sections over four separate pages. These sections cover your business, your clients, your projects and how you compete for your work. The questions aren't difficult, but you will need to have certain items of information available before beginning the questionnaire. These are:

About your company: name, date founded, number of fee earning employees (a non-contracting co-sec doesn't count here), the skills your company can offer.

About your finances: your company's turnover in the past two years, the amount paid out in dividends, salaries and pensions. You can find this information from your company's last two sets of accounts, which you'll need to hand as you fill in the questionnaire. You will may also need some of the information contained in your income tax self-assessment tax calculation or your copy tax return, and your possibly your P60s.

About your business: your competitors, are they other contractors or the likes of EDS?

To be sure that you have all the information to hand we would recommend that you download a paper version of the questionnaire first. When you are sure you have all the answers, then please complete the on line version.

Download the questionnaire. (PDF File)

What's a "small service provider"?

As you complete the questionnaire, you'll note that we use the term "small service provider". The reason for this is that the survey is primarily interested in the type of services being provided. Contractors are small companies who provide services to other businesses, and in this sense are no different to EDS or IBM. This is why we refer to contractors as "small service providers" in this questionnaire.

Why do I have to give so much detail about my company's finances?

This information is necessary so that the economists can assess the impact IR35 is having on small contracting businesses like yours. The facts and figures that will result from this survey will be used to illustrate the nature and impact of IR35 on industry. We are only asking for the information we need for the purposes of this research. The results will be used to support the PCG's evidence in the Judicial Review next year.

Is the questionnaire confidential?

Yes. The economists and the PCG will treat all the information you give us in the strictest confidence. Only aggregate data will be used as a part of the submission in the Judicial Review. This means that it will not be possible to gather information about your individual business from any submission PCG might make.

When do you need this information by?

This survey is vital for our case against IR35. Therefore, we need to have the responses in as soon as possible so the economists can work on the survey in time for the Judicial Review next year. Please try and complete the survey before 8 December 2000..

Where do I go if I need help with completing the questionnaire?

If you have any queries regarding this questionnaire, please send an e-mail to [email protected], or telephone during office hours 020 7611 9494. Or alternatively, post on the Legal on Accounting forum and we'll do our best to help.

Proceed to Questionnaire...

Survey Designed by Frontier Economics.

Questions? [email protected] (Tel: 020 7611 9494)