Provided Accommodation IR35 implications

[AndrewK]

Quick question - does provided accommodation abroad for short contract (1 month) would have IR35 implications?

[malvolio]

Quick question - does provided accommodation abroad for short contract (1 month) would have IR35 implications?

No. Why would it?

[Clare@InTouch]

IR35 depends on your working conditions, specifically in regard to Control, Substitution and lack of Mutuality of Obligation. Other factors have proved to be important in recent Court decisions too, such as being part & parcel of the firm and 'acting' like a business.

If you're on dodgy ground with the main factors then having accommodation paid for won't help. If your contracts (which match your actual working conditions) are strong and there's a good reason why they are paying then it shouldn't be a major issue.

[northernladuk]

No. Why would it?

Because of a complete misundstanding of IR35?

[AndrewK]

Ok maybe I misunderstand IR35, but wouldn't that be seen as benefit of kind.

[malvolio]

Ok maybe I misunderstand IR35, but wouldn't that be seen as benefit of kind.

I refer the learned gentleman to NLUK's previous answer.

Perhaps you should have a read of the PCG Guide to Freelancing. If you don't understand the basics of IR35, what else don't you know you don't know?

But to answer the immediate question, it may be a BIK (although I seriously doubt it, it's no different to you charging your client for the same necessary-for-business accomodation) but even if it were, it would have no relevance to IR35 at all.

[Clare@InTouch]

Ok maybe I misunderstand IR35, but wouldn't that be seen as benefit of kind.

If you're not an employee then there can be no Benefit in Kind.

In the interests of acting like a business, you could pay for the accommodation yourself and bill the client for it.