3 ms·
It does not matter if you have multiple clients, employees etc. To have truly outside IR35 contract, things to look for are: - can you provide a substitute? (f
by varispeed 4y ago
It does not matter if you have multiple clients, employees etc.
To have truly outside IR35 contract, things to look for are:
- can you provide a substitute? (for instance if you get ill, can you send someone else to do the work - and you pay them, not the client) (no personal service)
You should be able to send someone else, that way the service is not personal. So the contract should be with your company, not with yourself.
- can client decide how, where and what time you do the work? (control)
You should be able to decide your own working hours, where you work and how. That of course does not mean you can't decide to work at client's office during their working hours.
- are you obliged to accept the work and is client obliged to provide work? (mutuality of obligation)
This is also important - you should be able to refuse to take on the work. Ideally that should be reflected in notice periods - good outside IR35 contract would have zero notice on both sides. You should be able to walk away from the job without consequences.