The point is not that some people are caught by IR35, but that some people are not caught by IR35. They are the ones that properly understand their working relationship with the client and that have arranged a proper contract that the client agrees with to describe their relationship. At the end of the day, if you can be dropped with zero notice for any reason the client feels appropriate, from no work to non-performance, and cannot demand further work or payment from the client for not working, then you are not an employee and must not be treated like one.
The risk with the PS implementation of the off payroll rules is that clients will be pressured into not agreeing that some people are outside IR35, mainly on the "walks like a duck" principle. That is why the support from blanket assessments is misguided and dangerous.
The risk with the PS implementation of the off payroll rules is that clients will be pressured into not agreeing that some people are outside IR35, mainly on the "walks like a duck" principle. That is why the support from blanket assessments is misguided and dangerous.
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