Contract with some international travel

[TheFaQQer]

This puts me outside IR35 in respect of overseas working, in so far as any contract term can do that...

[WTFH]

Current client:
All flights paid for by client. Taxis, hotels, meals and incidentals paid for by me, then client pays me back.
Permies have company credit cards which they must use for their expenses. Not sure what goes on after that.

Last contract, very similar but...
All flights paid for by client. Some hotels paid by client. Taxis, meals and incidentals paid for by me, then client pays me back. Exception being that if a senior permie is there, they pick up the bill instead of me. But if the bill was very high, senior would get a contractor to pick up the bill as it was easier to sign off contractor expenses, than explain it!
Permies have company credit cards which they must use for their expenses, the card is linked to their personal bank account and then they get paid back after using an online expenses system.

[Boo]

Yes, and accepting their policy will put you firmly in the IR35 caught category...
Boo

bulltulip
...snip irrelevant guff...

The reason that my overseas expenses terms are one clause (of many) which combine to put me outside of IR35 is that it is MyCo's standard term, which all ClientCo's accept, and which therefore puts the entire contract into a B2B scenario.

The same applies, only more so, to MyCo's work schedules which are not 9-5 5 days a week as essentially all ClientCo's employees work.

Differences between MyCo's provided staff 's working methods and ClientCo's requirements for their staff are indeed significant from the IR35 POV and this is most specifically the case when those terms are uniformly applied to all MyCo's Clients as this proves vital the IBOOA requirement.

If you don't understand the above then I think you need to refresh your understanding of IR35

Boo

[Lance]

The reason that my overseas expenses terms are one clause (of many) which combine to put me outside of IR35 is that it is MyCo's standard term, which all ClientCo's accept, and which therefore puts the entire contract into a B2B scenario.

The same applies, only more so, to MyCo's work schedules which are not 9-5 5 days a week as essentially all ClientCo's employees work.

Differences between MyCo's provided staff 's working methods and ClientCo's requirements for their staff are indeed significant from the IR35 POV and this is most specifically the case when those terms are uniformly applied to all MyCo's Clients as this proves vital the IBOOA requirement.

If you don't understand the above then I think you need to refresh your understanding of IR35

Boo

That’s a straw man argument there ^^^^^^^

Accepting and complying with a client’s expenses policy != being inside IR35

[eek]

Current client:
All flights paid for by client. Taxis, hotels, meals and incidentals paid for by me, then client pays me back.
Permies have company credit cards which they must use for their expenses. Not sure what goes on after that.

^ this

I have exactly the same, airline paid by client everything else by myself and claimed back.

Only issue I have is that I can’t book hotels myself I need to use Amadeus for both the airfare and hotels

[MrMarkyMark]

Current client:
All flights paid for by client. Taxis, hotels, meals and incidentals paid for by me, then client pays me back.
Permies have company credit cards which they must use for their expenses. Not sure what goes on after that.

Last contract, very similar but...
All flights paid for by client. Some hotels paid by client. Taxis, meals and incidentals paid for by me, then client pays me back. Exception being that if a senior permie is there, they pick up the bill instead of me. But if the bill was very high, senior would get a contractor to pick up the bill as it was easier to sign off contractor expenses, than explain it!
Permies have company credit cards which they must use for their expenses, the card is linked to their personal bank account and then they get paid back after using an online expenses system.

Pretty much how it has always worked for me.

In addition I might request a certain airport to be used as well as business class.
At the hotel I might require a bigger executive room.

Most perms would not have that choice, only more senior people.

How this is claimed, stated, or actioned, IMO, has no bearing on IR35 whatsoever.

[MrMarkyMark]

That’s a straw man argument there ^^^^^^^

Accepting and complying with a client’s expenses policy != being inside IR35

Its a claim mechanism, usually the only one available.

In addition the processes attached to a perm vs. contractor are likely to be very different, as I explained.

[TheFaQQer]

The reason that my overseas expenses terms are one clause (of many) which combine to put me outside of IR35 is that it is MyCo's standard term, which all ClientCo's accept, and which therefore puts the entire contract into a B2B scenario.

[MrMarkyMark]

In any case, having different day rates in place surely puts you at risk of unexpected costs, especially when it comes to flights and hotels.

Better to let the client have the headache, plus their influence and purchasing power.

[Lance]

Its a claim mechanism, usually the only one available.

In addition the processes attached to a perm vs. contractor are likely to be very different, as I explained.

Even if it’s the same process it makes no odds.
Although it will always be a different process as you’ll be raising an invoice and adding VAT.