IR35:
Contract - Question 8
You can't look at a contract between an agency and a client if the worker is not party to it.
The legislation says that the IR35 rules apply if the circumstances are such that, if the worker had contracted directly with the client, the relationship would have been one of employment. Those circumstances include all the agreements which define that relationship: contracts signed by the client are just as important as contracts signed by the worker or the intermediary.
For example, a right of substitution will only be effective if both the worker and the client have agreed to it, and HMRC will need to see evidence of this.
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