Contractor appointment as Director / Officer under IR35? Impact on contractor status

**edison** · 9 December 2020, 11:37

Originally posted by ukDunc View Post

Hi all - I am a chartered accountant providing consulting services to currently 4 clients on day rates through my limited company. One of the my clients wants me to sit on the Board, but I am fairly sure this will jeopardise my position with that client (and perhaps all my clients?) under IR35? I dont want to suddenly be paying income tax on the invoicing that my company does to the clients, so does anyone have any experience of this?

For example, could my company be appointed as the Director on the client company instead of me personally? Would that work?

Thanks in advance!

What position do they want you to take on the Board? Is one option to be a Non-Executive Director (NED) instead?

**malvolio** · 9 December 2020, 11:40

Originally posted by edison View Post

What position do they want you to take on the Board? Is one option to be a Non-Executive Director (NED) instead?

The role doesn't matter. Its whether or not it is defined in the Articles (and hence is a "substantive post") that defines how it is treated. If it is then it has to be salaried. If it isn't then normal IR35 tests and conditions apply.