CEST Office Holder CEST Office Holder
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  1. #1

    Super poster

    Lockhouse's Avatar
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    Default CEST Office Holder

    Third question in the CEST tool:
    Will you be an ‘Office Holder’?
    Worker’s duties
    This can include being a board member, treasurer, trustee, company secretary or company director.



    Is that Office Holder at my client or at my own Ltd? It's not clear.
    ...my quagmire of greed....my cesspit of laziness and unfairness....all I am doing is sticking two fingers up at nurses, doctors and other hard working employed professionals...

  2. #2

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    Default

    It means at the client. There’s a specific rule under IR35 where anyone working as an office holder being paid via an intermediary is deemed caught by IR35. Its unlikely to apply to anyone here.

  3. #3

    Godlike

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    Default

    All the questions relate to your work at the client and not your work for your company.

  4. #4

    My post count is Majestic

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    It's very clear. Nothing has changed since it got introduced 7 years ago.

    Office Holders - IR35 Legislation - Qdos Contractor
    'CUK forum personality of 2011 - Winner - Yes really!!!!

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