HMRC have issued the notes for the IR35 Meetings held in February and March 2012.

In April HMRC will be launching a new online IR35 Business Test that will assess the risk that a contractor could be caught by IR35 (the risk will be scored high, medium or low).

This is a move by HMRC away from assesssing each contract but rather assessing the business entity (the personal service company (PSC)).

The full notes are available at:http://www.hmrc.gov.uk/consultations/irforum-mins-feb-mar2012.pdf