What guarantees should I ask for regarding my IR35 status?

[cannon999]

My contract is outside IR35.

The setup is -> Me (contractor) -> agent -> client -> end-client who the software is developed for

My client is effectively a software house, they have their own team of permies etc, they establish the working practices etc. As the client is a company which qualifies as 'small' according to the IR35 definitions - so
Annual turnover is no more than £10.2 million tick
Balance sheet total is no more than £5.1 million tick
No more than 50 employees. tick

I have been told that it is still up to me to determine my own status. What guarantees should I ask for both from the client and the agent? What should I get in writing?

Thanks

[jamesbrown]

I think you missed your intermediary in the setup, FWIW.

Anyway, I don't think you need any particular guarantees. Remember, if the supply chain above you made a mistake, the liability and responsibility doesn't rest with YourCo.

In the absence of an SDS, the safest option is to do as you suggest and conduct your own due diligence and assume that the small companies provisions apply.

Insofar as you want any reassurance, I suppose you could ask them to confirm their status as a small company in writing and that an SDS will not be issued, but I don't think you need it.

Beyond that, you may request the usual info that anyone would ideally get from their client under the current rules, such as a Confirmation of Arrangements letter or a signed CEST determination, but they aren't required and you should do your own due diligence w/r to IR35 and commercial reviews.

[cannon999]

I think you missed your intermediary in the setup, FWIW.

Anyway, I don't think you need any particular guarantees. Remember, if the supply chain above you made a mistake, the liability and responsibility doesn't rest with YourCo.

In the absence of an SDS, the safest option is to do as you suggest and conduct your own due diligence and assume that the small companies provisions apply.

Insofar as you want any reassurance, I suppose you could ask them to confirm their status as a small company in writing and that an SDS will not be issued, but I don't think you need it.

Beyond that, you may request the usual info that anyone would ideally get from their client under the current rules, such as a Confirmation of Arrangements letter or a signed CEST determination, but they aren't required and you should do your own due diligence w/r to IR35 and commercial reviews.

I have taken out QDOS insurance, had my working practices reviewed and signed by the client. There is no question that I am working outside of IR35. I am just concerned about any tables being flipped after April. But I guess you are right if they misidentify themselves - it's their problem not mine..

[jamesbrown]

I have taken out QDOS insurance, had my working practices reviewed and signed by the client. There is no question that I am working outside of IR35. I am just concerned about any tables being flipped after April. But I guess you are right if they misidentify themselves - it's their problem not mine..

In that case, I think you’re good. You could ask them to confirm in writing that they’re a small company and won’t be providing an SDS, but it’s a slightly odd request given that there’s no legislation yet. Anyway, I wouldn’t worry, based on the info provided - I don’t think you can do more than you’ve already done.