What IR35 considers
IR35 asks whether the clinician would have been an employee of the engager if the intermediary company did not exist.
Control
Consider who determines what work is accepted, how it is performed, when it is completed and where it is carried out.
Substitution
A genuine and workable right of substitution can support self-employment.
Evidence to retain
- Written contracts and variations
- Status determination statements
- Insurance documents
- Invoices and payment records
- Evidence of equipment and business costs