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| CURRENT SECTION :: IR35 / IR591 |
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The Courts have clearly stated that all pointers have to be considered to arrive at the correct status of contractor while working for clients. Some contract clauses may not have the same impact on a different contract and each contract should be reviewed on it's own merits. Previous status rulingAn area often overlooked is that the Inland Revenue may have already made a Status ruling at a previous visit. Contract As most people are now aware a Contract can be written, oral or implied. The Contract is rightly considered to be very important as it sets out the rights and obligations agreed between the Contractor and the Client. Proper checks There are many checks to be made to arrive at the correct status of an individual. It is not sufficient to "pick one topic" like substitution or control and base all your arguments on this one point. Mutuality of obligation Mutuality of Obligation is now a common phrase when dealing with Status disputes. Control This is one of the main pointers used in disputes regarding employment and self-employment. Substitution and exclusivity This is probably the main point now discussed amongst Contractors, as many incorrectly believe it is the only point needed in a Contract to prove self-employment. Financial risk and payment Financial risk and payment are one of the main differences between employment and self-employment. Equipment This is considered in many cases and can sometimes surprise you with the results. Part and parcel of the organisation Part and Parcel of the Organisation considers whether the Contractor has now become integrated into the Client Company. Intention of the parties It is often stated that the intentions of the parties is important and there are a couple of questions on the Inland Revenue questionnaire relating to this point
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