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| Re: IR35 Temp Terms |
| Author: | Bel |
| Date: | Sunday, 13th Dec 2009 21:13 |
| Views: | 97 (excluding Digests and RSS feeds) |
| Category: | Other | | URL: | http://web.ukrecruiter.co.uk/forum/Forum/read.php?i=197088 |
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This is a nonsense, I'm afraid. There is no such thing as an IR35 compliant contract terms, only an IR35 compliant engagement. A set of T&Cs that are drawn up correctly is certainly not enough to put any contractor outside IR35.
IR35 compliance depends on a number of things and is based on relevant case law. A lower tier tax tribunal will look at the 'whole picture' for the engagement, based on the working practices and, in some cases,it may also depend on how the contractor has set up his business and how he manages his administrative duties too.
The recruiter should be concerned about aligned upper and lower terms, that are likely IR35 compliant. The contractor will need to get a contract review. Most of all the hirer needs to be made aware that the working practices must reflect also the REALITY OF THE ENGAGEMENT not try to exercise some sham paper-based arrangement. Anything less will put the contractor at risk of being caught be the IR35 rules.
Unfortunately, there are far too many recruiters (and hirers and contractors too) who believe that IR35 friendly lower terms is more than enough to satisfy HMRC that the engagement won't be caught by the IR35 rules. As long as the contractor is not employed, they reason, that is enough.
That is as far from the truth as you can get. Write to me on my website address, if you would like more advice on this. I am happy to help.
Bel Grant
Author of Great Expectations - The Flexible Guide to Flexible Working
www.flexibleworkingexpert.com
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