IR35 Risk Assessment


The assessment of whether your company is caught by the IR35 rules is, unfortunately, a very complex one. It relies on a series of employment status factors that have been established by the courts over many decades and is therefore very subjective. This risk assessment can, therefore, only provide a high level indication of the risk factors that might apply in your particular situation. For further information please read our Contractors Accounting & Tax Guide.

4 Step Questionnaire

1. Who has 'control'?

The control & direction test

Who controls and directs the 'how, when and where' of the work that is performed?

I have full control

Shared control

Client has full control

2. What happens when a contract ends?

Mutuality of obligation

Is there an expectation by both parties that contracts will be renewed when the current one ends?

No renewals

Occassional renewals

Frequent renewals

3. Who does the work?

Right of substitution

Is there an expectation that you will personally perform all of the work for the client, or do you have the right to substitute another person and, of so, have you ever done so?

I regularly substitute workers

There is a right to substitute

I am required to do all of the work personally

4. Other Factors

Please select which of these other factors apply to your current contract.

Risk:

The issues and what you can do about them

How We Can Help

We can help you assess, in detail, the risk that your company is caught by the IR35 regulations and help you understand the impact. We can also help you implement the changes that will reduce the risk of having to apply the IR35 rules in the future. Please request a callback and a qualified Chartered Accountant will call you to discuss these issues with you in more detail.

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