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IR35 is legislation that contractors are all too familiar with.
A contract review gives you more clarity around the IR35 status of your contract and can provide some additional peace of mind that your status has been determined fairly and accurately.
From April 2021, in both the private and the public sector, it is the responsibility of the end clients (bar any that are classed as ‘small’) to determine your assignment’s IR35 status.
There are many factors that influence whether your contract is deemed to be inside or outside IR35. Despite the responsibility falling with the end clients, many contractors choose to still get on IR35 review from industry experts, like QDOS. This is particularly valuable if you intend to challenge the decision made by the end hirer through the client led disagreement process.
We work with the experts at QDOS who can provide an overall pass/fail opinion, a list of required changes and liaison with the agency if required. QDOS has two different services that they can offer to SJD Accountancy clients either as part of their package or at a discounted rate.
The main determining factors focused on in the reviews are:
The right to substitution - Do you have an unrestricted right to send a substitute to complete all, or part of, your work? Are you responsible for sourcing and paying the substitute? Do you have the right to refuse your substitute?
Control - Do you have control over the manner in which your work is completed? Do you have a choice over the hours you work? Do you need consent to have time off?
Mutuality of Obligation (MoO) - Is your client obliged to provide you with work? Are you obliged to accept the work? Is your payment based on time, or body of work?