So, it's IR35 time with current client so I thought I'd better pay a bit more attention to the CEST tool.
One of the questions asked is:
So this feels like an absolute swizz. It's pretty clear "No" is the best answer, but it seems like HMRC are inserting a nice little "Oh that doesn't count, clause". I'm a consultant - me going in and doing what the client can't is kind of my whole thing.
I don't even know what I'm asking here - does anybody know any legislation or case law it refers to? The HMRC manual is suspiciously devoid of real detail:
ESM0527 - Employment Status Manual - HMRC internal manual - GOV.UK
Though I have to say, having had a play with the tool it certainly doesn't seem it's a silver bullet answer.
One of the questions asked is:
Does your client have the right to decide how the work is done?
This can include your client instructing, guiding or advising the way the task should be completed.
This is not relevant if it is highly skilled work. For example, an airline pilot.
ANSWERS:
x Yes
x No, you solely decide
X No, you and your client agree together
x Not relevant, it is highly skilled work
This is not relevant if it is highly skilled work. For example, an airline pilot.
ANSWERS:
x Yes
x No, you solely decide
X No, you and your client agree together
x Not relevant, it is highly skilled work
I don't even know what I'm asking here - does anybody know any legislation or case law it refers to? The HMRC manual is suspiciously devoid of real detail:
ESM0527 - Employment Status Manual - HMRC internal manual - GOV.UK
Though I have to say, having had a play with the tool it certainly doesn't seem it's a silver bullet answer.
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