MoO example?

[WordIsBond]

You should be keeping an IR35 dossier. Every little thing that helps your case should go in it.

This is one, on two points.

1. They offered work under certain conditions that day, you declined it, they did not offer work on your terms. You both demonstrated no MOO, much more than if you had worked at home for them. MOO means there is an obligation to offer work and an obligation to accept work. It can refer to the obligation to renew, or the obligation to offer or accept work during the contract. One day is hardly conclusive and is unlikely on its own to win you any case, but what happened is certainly something which could be used to argue there is no MOO. It definitely belongs in your IR35 dossier.

2. They treated you differently from how they treat employees. This can be used to argue that you are not "part and parcel" of their company. Again, it is only one thing. But it should definitely go in your dossier for this reason as well.

This does not mean that because this happened you can now stay there for 30 years, take part in all employee benefits, let them change what you do every day, etc, etc. It's only a small thing but it is certainly worth keeping a record of it.

[MrMarkyMark]

You should be keeping an IR35 dossier. Every little thing that helps your case should go in it.

This is one, on two points.

1. They offered work under certain conditions that day, you declined it, they did not offer work on your terms. You both demonstrated no MOO, much more than if you had worked at home for them. MOO means there is an obligation to offer work and an obligation to accept work. It can refer to the obligation to renew, or the obligation to offer or accept work during the contract. One day is hardly conclusive and is unlikely on its own to win you any case, but what happened is certainly something which could be used to argue there is no MOO. It definitely belongs in your IR35 dossier.

2. They treated you differently from how they treat employees. This can be used to argue that you are not "part and parcel" of their company. Again, it is only one thing. But it should definitely go in your dossier for this reason as well.

This does not mean that because this happened you can now stay there for 30 years, take part in all employee benefits, let them change what you do every day, etc, etc. It's only a small thing but it is certainly worth keeping a record of it.

Both good points for this situation. However, if he had told them he was working from home, rather than asking, it puts a different slant on the situation...

[adubya]

Should have informed the client that you'll be providing your company services on said day but from your home location

[malvolio]

Should have informed the client that you'll be providing your company services on said day but from your home location

Too which they reply 'ok but we won't pay you for that day'. Maybe ok for MoO but blows a hole in control by denying you the option to work from home...

As I said a very minor pointer, not a defence

[psychocandy]

OP - do they allow WFH normally?

If not, this sounds like, umm no you can't WFH so dont try it.....

Also might be a bit off that you assumed you could.

[Qdos Contractor]

This would be a minor point with other IR35 key tests carrying more weight. Being able to determine your own hours and work location would have more to do with control. Ideally you would have the right to dictate your own working hours and be able to work from home if you are able. However in practice this isn’t always practice or realistic.

Overall I wouldn’t consider this to have much of an impact on your IR35 status and I would look at the overall working relationship to get an accurate indication.

Jon