In assessing a contractor’s IR35 status, end hirers are required to look at the degree of ‘control’ they have over what, how, when and where the work is done.

Substitution is a very important component when determining your IR35 status. Proving that someone else could provide the same work on your behalf (and you have the right to provide a substitute in your contract) can have a huge impact on your ability to continue working and being paid through your limited company.

A contractor’s IR35 status effectively determines their tax position with HMRC. It is assessed by the hirer completing an SDS on the contractor’s behalf.

No. If you are captured by IR35 there are number of options available to you, including working through your company or going on the payroll of the agency or the end hirer. You need to consider which of the options available best suits your circumstances.

No. The IR35 changes introduced in April 2021 oblige end hirers to take ‘reasonable care’ when assessing IR35 status. If reasonable care has not been taken when determining a contractors IR35 status, then the end hirer may incur fines with HMRC.

Yes. All contractors are entitled to challenge an end hirers IR35 determination. To do this, they need to undertake an independent review and put forward additional supporting evidence.

No. The changes to IR35 legislation in effect from April 2021 affect who is responsible for assessments, not the way they are assessed.