The vast majority of IR35 disputes start as Employer Compliance Reviews and then escalate to status investigations of the contractor’s engagement(s). Whilst the mechanics of the IR35 investigation which follows may not change unduly in the future, recent amendments to the way contractors report information on their returns to HMRC combined with the new powers that HMRC will be introducing with effect from April 2009 could bring about a distinct advantage to HMRC for their enquiry work into IR35.