Small-Sized Client Outside IR35

[l35kee]

So on my way back to contracting after a bit of time out, and have a role lined up with a 'small-sized client' deemed outside IR35.

I'm not up to speed on this, but I guess if the contract is viewed to be outside at some later date, the liability falls back to me.

Is there any advice as to what I should request from the client? Such as an SDS or anything specific in the contract etc? My accountant offers a basic contract check, any recommendations for anything more detailed?

[eek]

So on my way back to contracting after a bit of time out, and have a role lined up with a 'small-sized client' deemed outside IR35.

I'm not up to speed on this, but I guess if the contract is viewed to be outside at some later date, the liability falls back to me.

Is there any advice as to what I should request from the client? Such as an SDS or anything specific in the contract etc? My accountant offers a basic contract check, any recommendations for anything more detailed?

IR35 works exactly as it did prior to April - get a Statement of work and stick to it.

[NotAllThere]

If the client is small enough, they don't do the determination - your company/you do. The law still applies. So What Eek Said.

[jamesbrown]

As the others have said, BAU, pre April 2021, which means that it's down to YourCo to make the decision, no SDS, and the liability is also with YourCo. The only slight difference is that you ask the client to confirm that they meet the Companies Act 2006 definition of "small", to which they must reply (but if they're wrong, it's on them). Otherwise, statement of work, and just make sure the client agrees that the working practices are outside.

[northernladuk]

Same as the old days. Get it checked by a professional like QDOS et all. Don't use your accountant (unless they are just backing off to one of the big cos). Get TLC35 or other IR35 insurance and then get on with it.

IMO though, a greater level of care is required here than the old days. Firstly I believe at some point in the future the small company option will disappear so could be deemed inside if you are still there and secondly working for small setups and being truely outside is difficult. They often aren't big enough to set a piece of work for you to do and stick to it. They can be small enough that it's all hands to the pump and everyone does what they need to as they don't have people in every position like a large co has. Chances of falling under D&C are high and I very much doubt a small outfit will allow RoS as they just want you to get on with it. I am sure there are small co's where this is totally possible but I've seen, and we've had plenty of evidence on here, of small consultancies getting a contractor onboard just to be another bod they don't want to hire but put forward a bigger company to their clients. If their clients requirement changes then it's likely so will the work you do etc.

You know the game but keep your eyes open I'd say.

[l35kee]

Ended up with a different opportunity, thanks for the above though.