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IR35 – Right of Dismissal as an IR5 Factor

Right of Dismissal Right of Dismissal is looked upon as a pointer towards IR35 – but not a strong one. The Right of Dismissal is more common in a contract of service (between an employee and an...

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IR35 Factors | Opportunity to Benefit from Sound Management

Opportunity to Benefit from Sound Management If you have an opportunity to benefit from sound management then this differentiates you from an employee and will be a pointer to your having a contract...

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IR35 | Basis of Payment as an IR35 Factor

Basis of Payment The first thing to be said is that even HMRC have said that Basis of Payment is not an overriding factor when it comes to deciding whether someone has a contract of service or a...

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IR35 | Provision of Equipment as an IR35 Factor

Provision of Equipment Provision of Equipment is one of the factors taken into account when it is being decided if a contractor is operating under a contract of service, as an employee would, or a...

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IR35 | Mutuality of Obligation as an IR35 Factor

Mutuality of Obligation One of the big three IR35 Factors that point to someone having a contract of service (caught by IR35) or a contract for services (outside IR35) is Mutuality of Obligation. That...

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IR35 | Right of Substitution as an IR35 Factor

Right of Substitution To me the Right of Substitution is one of the craziest of factors which determine if a contractor is caught by IR35. That is, if he or she has a contract of service rather than a...

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IR35 | Control as an IR35 Factor

Control as an IR35 Factor Control is one of the big three factors as regards whether a freelancer is caught by IR35 or not. Is it a master / servant relationship or is it one between equals. There are...

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Contracts involving agencies – Changes in IR35 guidance

Contracts involving agencies HMRC IR35 Guidance HMRC have changed their IR35 guidance in four areas and one of these is in Contracts involving agencies. It has to be specified that these are only...

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Changes in HMRC IR35 guidance on Standard Contracts

HMRC IR35 Guidance on Standard Contracts HMRC have made a change to 4 areas of their IR35 guidance and one of them is in the area of Standard Contracts. They have a bugbear about contractors signing...

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