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IR35 Employment Status

Factors Determining Employment Status

An area often overlooked is that the Inland Revenue may have already made a Status ruling at a previous visit.

As most people are now aware a Contract can be written, oral or implied. The Contract is rightly considered to be very important as it sets out the rights and obligations agreed between the Contractor and the Client.

There are many checks to be made to arrive at the correct status of an individual. It is not sufficient to "pick one topic" like substitution or control and base all your arguments on this one point.

Where there’s mutual obligations, IR35 applies if two other factors are present.

Get to grips with perhaps the most determining factor of your IR35 status as a PSC.  

Solicitor Jonathan Wright continues his rewrite of ContractorUK's section on IR35 status factors.

Financial risk and payment are one of the main differences between employment and self-employment.

This is considered in many cases and can sometimes surprise you with the results.

Part and Parcel of the organisation considers whether the contractor has now become integrated into the client company.

It is often stated that the intentions of the parties is important and there are a couple of questions on the Inland Revenue questionnaire relating to this point