IR35: Do you fall inside or out?

In this article we cover how IR35 is changing things for contractors and who it will affect.



Supervision, Direction or Control (SDC): This is dictated by how much control the end client has over how you complete the work for their company. A good example of this is someone dictating what work a person does and how they go about doing that work.

Right of Substitution: This is the ability to demonstrate that the end client does not need you personally to deliver the service, that anyone with the relevant skills, qualifications and experience could deliver them successfully. It’s worth noting that if the client requires a certain contractor to provide these services and will not accept another equally skilled individual from the same LTD company then this impacts on the decision.

Financial Risk: Is there an element of personal risk of taking on this contract? Are you responsible for errors made and would you have to fix those errors in your own time? In some cases, if there’s financial risk involved, you’ll have a requirement for Professional Indemnity Insurance in your contract

Exclusivity: Are you allowed to work for other clients whilst you work on this contract? If the answer is no then the HMRC may deem you inside IR35

Employee Benefits: Do you receive holiday pay, sick pay, pension contributions?

Right of Dismissal: Will you have a fixed notice period or can you be terminated immediately?

As you can see there’s a lot to consider when figuring out if you think you’ll fall inside or outside IR35 and whilst this isn’t an exhaustive list of the criteria, it should give you an idea of where you stand. With the various nuances of IR35 we are not in a position to tell you whether you are inside or outside IR35, so please take this blog as a guide rather than gospel.

If you have any more questions around IR35, related topics or if you’re interested in contracting roles please get in touch with the team on: Email [email protected] or call 0161 833 1044.

To read more about our contracting department click here. 

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