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  • There are three main tests to determine if you're inside or outside IR35. These are

  • control, personal service - the largest indicator of which is substitution - and

  • mutuality of obligation, or MOO. Control looks at how you carry out your work and

  • whether you have full authority over how, what, where, and when it's done. Personal

  • service tests your right to substitution; in theory, you should be able to send any

  • qualified contractor to work in your place, unlike an employee who couldn't

  • send someone else to do their job. Mutuality of obligation assesses if

  • there's an ongoing obligation for the client to provide work and for you to

  • complete it. You should be free to turn down work from any client. If you fail

  • these tests, you could be classed as inside IR35.

  • Arrange a contract review to check your employment status.

There are three main tests to determine if you're inside or outside IR35. These are

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B1 中級

我怎麼知道我是否在IR35範圍內? (How do I know if I'm inside IR35?)

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    林宜悉 發佈於 2021 年 01 月 14 日
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