Quote Originally Posted by TheFaQQer View Post
Indeed - it becomes harder to argue, as I said, but not impossible.

One starting point might even be to go through HMRC's ESS tool with the client and get them to answer honestly around the working practices - the result may well be that the tool HMRC have said they would stand by indicates that the contractor is outside IR35 regardless of what a piece of paper signed before the working practices were known says.
Before he started the contract, I completed the ESS Tool (one of the first things I did) and he is definitely inside IR35 on every single count - the piece of paper is just the other party attempting to cover themselves...just in case (can't blame them). In this case, we wouldn't need the client to follow the same exercise as there is no ambiguity in the contract at all.

Many thanks for double checking that I had looked at it though - much appreciated.