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  • Substitution or the right of Substitutions means that the contractor has the right to

  • 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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  • please put them in the comments box or tweet me @gregDickson and I make I respond to them

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Substitution or the right of Substitutions means that the contractor has the right to

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A2 初級

替代權IR35----什麼是替代權,以及替代權所需的條件。 (The Right of Substitution IR35 - What is it & what is needed for Substitution)

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    林宜悉 發佈於 2021 年 01 月 14 日
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