Hi All,
I understand that IR35 determination is affected by direct benefits provided by an employer (e.g. a contractor using the company car park, or using the company subsidised canteen, etc, which are benefits an inside IR35 employee should be receiving but not an outside ir35 contractor).
I am currently on an outside IR35 gig for a healthcare based academic institution through my Ltd. This allows me to potentially qualify for a debit card called Ode for people who provide healthcare based services (i.e. the card gives cashback on certain retailers) although I have to confirm my healthcare based service through my work email via a confirmation email. Consulting for the institution also potentially gives me access to Eduroam which means internet access around the UK (or even other countries) through universities wifi networks again through my academic email address I think.
Now neither of these benefits (Ode card, or Eduroam) are provided directly by the company ("employer") as a benefit so my question is would the use of an Ode debit card or Eduroam infringe IR35? I suppose use of Eduroam would be more deemed a direct benefit in some ways. The debit card is provided by a third party company but I do have to use my academic email address as proof to get it.
Any advice much appreciated - I realise IR35 is a nightmare. And by the way how many people a year are found to be incorrectly deemed to be outside IR35 when they should be inside by HMRC? I couldn't easily find that out - is it a mere handful or in the thousands?
I understand that IR35 determination is affected by direct benefits provided by an employer (e.g. a contractor using the company car park, or using the company subsidised canteen, etc, which are benefits an inside IR35 employee should be receiving but not an outside ir35 contractor).
I am currently on an outside IR35 gig for a healthcare based academic institution through my Ltd. This allows me to potentially qualify for a debit card called Ode for people who provide healthcare based services (i.e. the card gives cashback on certain retailers) although I have to confirm my healthcare based service through my work email via a confirmation email. Consulting for the institution also potentially gives me access to Eduroam which means internet access around the UK (or even other countries) through universities wifi networks again through my academic email address I think.
Now neither of these benefits (Ode card, or Eduroam) are provided directly by the company ("employer") as a benefit so my question is would the use of an Ode debit card or Eduroam infringe IR35? I suppose use of Eduroam would be more deemed a direct benefit in some ways. The debit card is provided by a third party company but I do have to use my academic email address as proof to get it.
Any advice much appreciated - I realise IR35 is a nightmare. And by the way how many people a year are found to be incorrectly deemed to be outside IR35 when they should be inside by HMRC? I couldn't easily find that out - is it a mere handful or in the thousands?
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