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TERMS OF YOUR CONTRACT

TERMS OF YOUR CONTRACT

IR35 ADVICE FOR CONTRACTORS

Contractors and IR35

IR35

IR35

YOUR WORKING PRACTICES

YOUR WORKING PRACTICES

OUR

PROCESS

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Areas to think about

Points towards contract for services if…

Can work be performed away from the employer’s premises?

Work can often be carried out at locations of the contractor’s choice.

How much of the equipment used belongs to the employer?

Using little of the employer’s equipment and some of contractor’s own.

Contractor works at regular times & places?

Work is agreed on a one-off and irregular basis.

How is payment calculated? How are expenses recovered?

Preferably fixed fee specified service, not day rates, not hourly rates, and no retainer.

How much control is exercised?

No other duties beyond the contract can be assigned. No right to control how the work is done.

Who decides whether to take the work?

The contractor decides, employer can't insist.

Can someone else to do the job?

Contractor has the right to substitute.

Does profit depend on capacity to reduce costs & work effectively?

Separate accounting and payment of costs etc. by the contractor.

Can the contractor be regarded as a part of the employer’s organisation?

No direct control by employer’s staff and not a member of an internal team.

Is termination on completion of the task?

Termination on completion of task, not by notice.

Benefits - Sick pay or paid holidays?

Not provided.

Is the contract continuous?

A separate contract for each activity.

Restriction on working for other clients?

There should be no such restriction.

Is the contractor VAT registered?

Contractor is VAT registered.

Contractor holds separate insurance?

Cover, especially professional indemnity held.

Does the contractor have a Limited Company with a business organisation?

Limited company, own accounting, other clients, some work done on own premises, has other staff.

Intention to create employment contract?

No intention by either party.

Registered office: 61 Friar Gate, Derby, Derbyshire, DE1 1DJ

Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd.  Registered in England No. 05770414

Registered to carry out audit work by the Association of Chartered Certified Accountants - auditregister.org.uk 8011438

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Member of the Association of Chartered Certified Accountants
Phone

01332 202660

61 Friar Gate - Derby - DE1 1DJ

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