I'm not Public Sector but had a bash at this for fun just now:
https://www.tax.service.gov.uk/check...r-tax/cluster/
Of course the test has been loaded so that it's difficult to escape IR35 and, given the way the questions are specified, I imagine 90% of contractors would fail.
The substitution one is a good example of heads I win tails you lose:
If the worker's business sent someone else to do the work (a substitute) and they met all the necessary criteria, would the end client ever reject them?
(a) Yes - the end client has the right to reject a substitute for any reason, including if it would negatively impact the work
(b) No - the end client would always accept a substitute who met these criteria
Even the IPSE contract specifies that Subs can be introduced by the Consultant but "with prior written approval of the client". So this means that you would always have to answer (a) above.
Having run through a number of iterations, it seems that you have to answer 3 or 4 of the questions very specifically to escape IR35. A sure-fire win is if you can answer (b) on the Substitution question above, and better of course if you have actually subbed someone in. The questionnaire stops there: you win.
Another one is if you display that you decide how the work is done, without any input from the client. It helps if your work is specialised so that no one else at client co understands what you do.
Doing work outside the remit of your contract - without getting a new contract/agreement agreed - is a big No No.
It's equally important to be able to work to your own schedule (working hours) and not be told by the client that you'll be working specific hours. This if often difficult if you have to cover normal business hours of say 9-5.
Having the choice of where to work is a good one too.
I'm sure most of us here are clued up on IR35, Substitution and SDC. I just found it interesting to take a shot at the test and just about get through without falling foul of IR35 - and this is after, in my mind, I am way clear of it (specialised tech, work where/when I choose, no SDC...but no Sub put in yet).
Anyone else had a go?
https://www.tax.service.gov.uk/check...r-tax/cluster/
Of course the test has been loaded so that it's difficult to escape IR35 and, given the way the questions are specified, I imagine 90% of contractors would fail.
The substitution one is a good example of heads I win tails you lose:
If the worker's business sent someone else to do the work (a substitute) and they met all the necessary criteria, would the end client ever reject them?
(a) Yes - the end client has the right to reject a substitute for any reason, including if it would negatively impact the work
(b) No - the end client would always accept a substitute who met these criteria
Even the IPSE contract specifies that Subs can be introduced by the Consultant but "with prior written approval of the client". So this means that you would always have to answer (a) above.
Having run through a number of iterations, it seems that you have to answer 3 or 4 of the questions very specifically to escape IR35. A sure-fire win is if you can answer (b) on the Substitution question above, and better of course if you have actually subbed someone in. The questionnaire stops there: you win.
Another one is if you display that you decide how the work is done, without any input from the client. It helps if your work is specialised so that no one else at client co understands what you do.
Doing work outside the remit of your contract - without getting a new contract/agreement agreed - is a big No No.
It's equally important to be able to work to your own schedule (working hours) and not be told by the client that you'll be working specific hours. This if often difficult if you have to cover normal business hours of say 9-5.
Having the choice of where to work is a good one too.
I'm sure most of us here are clued up on IR35, Substitution and SDC. I just found it interesting to take a shot at the test and just about get through without falling foul of IR35 - and this is after, in my mind, I am way clear of it (specialised tech, work where/when I choose, no SDC...but no Sub put in yet).
Anyone else had a go?
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