IR35 status determination

IR35 status determination

5 months ago by Allison Hodgkinson


IR35 will most definitely change the way that Interim Contractors interact with their clients from April 2020. 

Key areas for consideration:


  • Does the role allow for the contractor to send a substitute in their place, at their own cost?
  • Is the contractor responsible for sourcing and paying the substitute?
  • Does the client have the right to refuse the substitute?
Mutuality of Obligation
  • Does the contractor have to accept work?
  • Is the client obliged to provide work?
  • Is there an obligation to work out termination periods?
Supervision & Control
  • How, when, what and where?
  • Choice over hours, need consent for time off?
  • Control over the manner in which the work is completed?
Other considerations 
  • Part & Parcel – is the contractor treated or do they act like an employee?
  • Own equipment?
  • Does the contractor have line management responsibility for the client’s employees?