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HMRC RISK BASED APPROACH

IR35 is valid and approachable in only some specific circumstances. It is important to know if IR35 is applicable in your case.

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IR35 APPLIES IF...

  1. The contractor can only do the work at the end client’s premises.
  2. The client provides all equipment and materials.
  3. The contractor has to ask permission to take a holiday.
  4. The contractor is not able to decide able to decide when he/she does the work.
  5. The contractor becomes a resource which the end client is free to use wherever he/she saw fit.
  6. The client tells the contractor what to do.
  7. The contractor has daily meetings about how to do the job.
  8. The contractor has to provide his/her services personally.
  9. The end client would not accept a substitute.
  10. The end client makes monthly payments, as is usual for many employees. The contracts included a substitution clause but this right was limited, because the end client could choose to turn down the subcontractor’s substitute. The end client has control over what the subcontractor does and where, when and how he/she does it.
  11. The end client has not engaged the subcontractor for a specific task, and can move him/her to a variety of tasks.
  12. The contractor has to ask the end client if he/she wants to take time off.
  13. The contract says nothing about substitution; these facts suggest that the end client requires the subcontractor’s personal service.
  14. The end client provides all the equipment which the subcontractor needs, depending on the nature of the services.
  15. The subcontractor works as part of a team. Many self-employed contractors are part of a team in some way just like the end client’s employees.
  16. The subcontractor has to provide her personal service. The end client would probably not accept a substitute.
  17. The end client provides the subcontractor with specialist equipment.
  18. The subcontractor mentors the end client’s employees. A client’s employees often learn from a self-employed contractor.

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