IR35 Contract Review

ir35 – off-payroll WORKING

As a contractor, you will no doubt be familiar with the IR35 off-payroll working rules. You will also be aware that as of 6 April 2021 the rules changed, and the new rules require that clients’ assess the working relationship between themselves and the contractor and determine the IR35 status.

If you are a contractor, providing services to medium or large private sector clients (or any public sector client) then you could be affected by these rules, so it’s important that you fully understand them.

determining ir35 status

HMRC have put in place profiling teams to investigate contractors for IR35 compliance. Specific teams have been targeted with investigating health professionals, dentists, teachers and other service sectors in an attempt to hunt for IR35 rule breakers.

IR35 status is determined by what sector the end client is in and how large the company is. Public sector and medium/large organisations in the private sector are responsible for determining the IR35 status of the contract.

Aside from the factors relating to sector and company size outlined above, there are other factors that influence whether a contract is considered to be inside or outside of IR35. 

Factors determining IR35 status:

The right to substitution – Would you have the right to send a substitute to complete some or all of your work? Would you be responsible for sourcing and paying this individual?

Control – Who controls over the way in which your work is completed? Are you in control of the hours you work, and do you need consent for time off?

Mutuality of Obligation – Is there an obligation for your client to provide you with work? Are you obliged to accept the work? Is your payment based on amount of work completed or on time required?

    ir35 contract review

    If you are a contractor in need of an IR35 contract review, we recommend that you contact Qdos Contractor, who offer a range of contract reviews to suit your specific needs.

    They will assess your contract as well as your working practices with your end client, to provide a professional opinion regarding your IR35 status.

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