> It's as if they think introducing an obviously-never-going-to-be-used substitution clause is a get-out-of-jail-free card for IR35. Meanwhile some of these "ou

> It's as if they think introducing an obviously-never-going-to-be-used substitution clause is a get-out-of-jail-free card for IR35. Meanwhile some of these "outside IR35" roles require hybrid working where the contractor's time and place of work are controlled, pay based on time and use a rolling contract, have no fixed scope or detailed specification of services to be provided, etc. If you read HMRC guidances, ultimately if they want someone get done for IR35 (as in committed for years long court saga and bankrupted), then they can always claim the contract clauses for substitution, no control etc were specifically to avoid paying tax. They have so many rules about substitution, it almost impossible to adhere. For instance, let's say you have a 3 months contract and you never had to use substitute - for them it's a sign, that it was a personal service. If you used a substitute - they can claim you used it to legitimise tax avoidance. Let's say that argument fails - they'll ask if substitute was doing exactly the same work - if you did some coding, got ill and sent a substitute and you were back to work before they could get up to speed, it does not count as legitimate. Another card up HMRC sleeve is that they can ask if the client could hire the substitute directly, e.g. if you used your colleague how was a contractor and available at the time. If the client could get that person themselves while you were ill, then it does not count. If you sent a contractor that previously worked with the client, this in the eyes of HMRC also does not count. There is many many more rules like this and this is designed to exhaust the contractor accused of avoidance. To be nailed for control is also easy. If you work at the client's 9 to 5 because these are also your business hours and it is convenient to be at client's office, but you didn't have it written in the contract, the HMRC may claim a "hypothetical contract" where in fact you were controlled. Or if you worked I don't know 10 to 6 at your home or office. The HMRC can claim that you arranged it that way to try to avoid paying tax. You can't win if they put a mark on you.