aimed at public sector contractors who have to provide evidence of their IR35 status following the implementation of new 'off payroll' remuneration guidelines. New HMRC IR35 letters being issued Contractor Weekly, a specialist news site for contractors, has seen one of the new-style IR35 compliance letters which are expected to be sent to contractors identified as being classified as high risk by HMRC. IR35 compliance - are you inside or outside IR35? If HMRC decide to conduct an IR35 status enquiry, there are a number of factors which will be taken into account when determining whether or not your contract will fall within the scope of IR35 or not.