My contract specifies that I am allowed to hire a substitute. Will HMRC take this at face value? If not will I need to provide evidence to prove that this right is genuine?
HMRC will want to ensure that the right to send a substitute is a genuine right before it can be taken into account in deciding employment status.
A right of substitution is only likely to exist where the client does not mind, from one day to the next for the duration of the contract, who carries out the work, provided that whoever does so is suitably qualified and experienced. We do no accept that such a right exists where the client's permission has to be obtained before sending a substitute.
Where the intermediary’s contract is not with the client but with an agency, and there is a claimed right of substitution, HMRC would normally require a copy of the written contract between the agency and the client.
If you are unable to get access to that contract then you should ask the
agency to send a copy to HMRC direct. If this is not possible you may be
asked to provide alternative evidence. This could take the form of a letter
from the client which confirms that it has agreed to your intermediary providing
a substitute and that it does not matter which worker is provided on a day
to day basis over the course of the contract.
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