Contract outside IR 35 - invoicing question

[JustASimpleContractor]

Hello all,

I am struggling to find information about the following issue:

I have a short contract on a daily rate, where we agreed for a day to be 7.5 hours of work.
What happened in practice so was that while in some days 10-12 hours were worked, there are a couple of days during the contract where, due to blockers, only 5-6 hours of work could be done. On average for this contract I spent 5.5 days per week, from which 5 were invoiced, so it is not a matter for the client receiving less than agreed for.

Would this behaviour put the contract inside IR35, considering the fact that looking at the actual working practices, everything else would be ok?

[Andy Hallett]

I suspect you should just apply common sense and equal out the hours.

Currently you determine your IR35 status, run your assignment through CEST or hire a pro.

From April the end client will determine for you by providing an SDS.

[jayn200]

I would think what you stated is more consistent with the practices of an external consultant/contractor than the practices of an employee. Employees typically don't get to leave early if they complete their work early.

Regardless I don't think it will have much of an impact either way as it's not really one of the deciding factors.

[fidot]

Packing up early due to blockers does indicate lack of moo surely?