send an replacement with the same skill set to perform the contracted task.

If your contract states that replacements are able to be sent then your personal service

is not required and will almost always stop any IR35 challenge by HMRC.

It's important that you the contractor has the control over the Substitution, The client

shouldn't be able to refuse the replacement that is sent.

It's important that the contract states than any expense incurred in providing a substitute

it will be paid by the company not the client.

What HMRC likes to see is companies who need to bring in contractors are doing for the

skills not the person.

In the Next video i'm going to be talking about the issue of control

Thank you for watching , We hope you gained some valuable knowledge which will help you

in your contracting career.

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