IR35, MoO and vacation

[LisaContractorUmbrella]

Yes it would. HMRC need to prove all three; the defence only need to prove one to be outside.

I stand corrected. It's worrying then that I'm viewing it from HMRC's point of view sigh

[CloudWalker]

As I understand it, you only have to demonstrate one of the 3 pillars to be considered outside IR35 - D&C, MoO or RoS.

So, if one were planning a vacation and sent an email to the client manager saying "per clause X of our contract, I won't be available to work between these dates" (after conversation with said manager for purposes of professionalism, obviously), would that not demonstrate that you have MoO and blow an investigation out of the water?

How dos taking a Holiday relate to Moo (mutuality of obligation)

[dty]

How dos taking a Holiday relate to Moo (mutuality of obligation)

"We have work for you next week, and the week after, and the week after that."

"That's great, but I won't be able to work that week, sorry."

[jamesbrown]

As others have said, this is a D&C issue. Mutuality is concerned with the obligation of the client to provide work and for the contractor to accept it (or absence thereof). Taking time off is not about being offered and (not) accepting work, it is about control over how you do the work that has been offered and accepted. Lack of D&C implies that you inform the client, as a courtesy, when you will be working. Also, and this should go without saying really, but there's no point drafting an e-mail (as "evidence" of lack of D&C) if the client had previously directed you to take a certain period off.

[SpontaneousOrder]

Lack of D&C implies that you inform the client, as a courtesy, when you will be working.

With that being said, QDOS passed my contract on all three fronts (D&C, MOO, RoS) even though I am required to obtain written authorisation 'to take annual leave', although the reviewer did recommend removing the annual leave bit and just keeping the bit referring to absence from the assignment.

[northernladuk]

A little knowledge is a dangerous thing as you can see.

[jamesbrown]

With that being said, QDOS passed my contract on all three fronts (D&C, MOO, RoS) even though I am required to obtain written authorisation 'to take annual leave', although the reviewer did recommend removing the annual leave bit and just keeping the bit referring to absence from the assignment.

Sure, D&C involves many elements (what, when, where, how), which is why we pay for contract (and WP) reviews.

[Zero Liability]

As others have said, this is a D&C issue. Mutuality is concerned with the obligation of the client to provide work and for the contractor to accept it (or absence thereof). Taking time off is not about being offered and (not) accepting work, it is about control over how you do the work that has been offered and accepted. Lack of D&C implies that you inform the client, as a courtesy, when you will be working. Also, and this should go without saying really, but there's no point drafting an e-mail (as "evidence" of lack of D&C) if the client had previously directed you to take a certain period off.

Indeed, this is how the contract reviewers seem to handle it as well, which confused me as they deal with notice periods as pertaining to MoO (or lack thereof in the case of sufficiently minimal ones.)

[speling bee]

A little knowledge is a dangerous thing as you can see.

At least you're safe as houses.

[JRCT]

We have a team calendar at work just to keep tabs on where people are. I think I'm the ONLY contractor that puts 'Out of Office' when I'm taking time off. Everyone else puts 'Annual Leave', despite the fact that, presumably, they're all LTDs working outside of IR35. I know it's only a little thing, but I find that odd.