IR35 Question

[AnthonyQuinn]

I know this is one for the lawyers but thought of posting it here as there would be a lot of experience within this forum.

I have been working for the last 2.5 years at the same client site. I only work 3 days a week due to personal reasons. (Too lazy).

I have recently bought a 50% share in my friend's small business which is in an entirely different business area and spend the other 2 days of the week working there mainly in an adminstrative and sales role to build the business. This business has a large client where I dont directly work. The business has got 7 employees.

I have been using an umbrella company and paying PAYE NI as normal. Will I be able to bill through this company of mine and claim IR35 exemption. (As I have two different clients to whom entirely different bits of service is being provided).

My 3 days a week are very much 'Employee' like with reasonable working hours expectations and working to the client's specific requirements.

Any inputs greatly appreciated.

[Pondlife]

IR35 is evaluated on a contract by contract basis. So if your current one is inside then the deemed income from that one will be treated as such.

[DaveB]

Your working arrangements with your 3 day a week client may well be trumped by the multiple simultaneous clients factor since you work for a second client 2 days a week as well.

I'd get it all checked out professionally but you may well be able to land yourself outside IR35 with this one.

[chicane]

Your working arrangements with your 3 day a week client may well be trumped by the multiple simultaneous clients factor since you work for a second client 2 days a week as well.

The "multiple simultaneous clients" scenario seems to be regularly quoted on CUK as a viable IR35 defence. I certainly wouldn't want to rely on it.

[LisaContractorUmbrella]

Having more than one client will only count in your favour if you can work at each of the clients' sites at times of your chosing and could, for instance, leave one site if there was an emergency at the other. If this is not the case then both contracts will be evaluated individually.

[rootsnall]

IR35 is evaluated on a contract by contract basis. So if your current one is inside then the deemed income from that one will be treated as such.

But running two contracts simultaneously would surely have some bearing on things.

I'd just put the lot through a Ltd, join the PCG scheme or similar and cross your fingers like the rest of us.

[deckster]

But running two contracts simultaneously would surely have some bearing on things.

And you base this on what? Time and time again the point has been made that each contract is evaluated in isolation and that multiple clients have no effect whatsoever.

[Archangel]

And you base this on what? Time and time again the point has been made that each contract is evaluated in isolation and that multiple clients have no effect whatsoever.

This is not correct. Multiple concurrent clients goes a long way to displaying that one is "in business on ones own account" i.e. not an employee.

[rootsnall]

This is not correct. Multiple concurrent clients goes a long way to displaying that one is "in business on ones own account" i.e. not an employee.

WHS

Is there an example of somebody getting 'done' who had concurrent contracts, I doubt it but ?

[Pacciae]

Qudos are on these boards and are well qualified to handle investigation and give advice on these matters