Multiple Client Contracts

[MyUserName]

To be honest I can think of very few contractors who are actually outside IR35 as I understand it.

When I worked at an investment bank in London. Every contractor was just used as an extra resource on the project. They had the same skills and work procedures as perms (although they recorded our time and had no notice periods, no appraisals, no holidays etc). No one had ever exercised MOO and refused to do something and no one had even sent a sub.

As far as I am aware that puts the entire contract team inside IR35 although I conceed I might be missing something.

At Lockheed Martin there was a contractor hired to complete a project that no one else there could do (there were no programmers). As long as he met his deadline he could pretty much do what he wanted, although he worked with a project manager who was an ex-programmer to make sure it was going the right way etc. This is the only contractor I can think of who was actually outside IR35.

[Sockpuppet]

At Lockheed Martin there was a contractor hired to complete a project that no one else there could do (there were no programmers). As long as he met his deadline he could pretty much do what he wanted, although he worked with a project manager who was an ex-programmer to make sure it was going the right way etc. This is the only contractor I can think of who was actually outside IR35.

This pretty much describes what I am doing. I install / train people to use a certain kind of automation. There are ~5 companies in the UK that would be able/need to/have the money to buy one of these so its likely most of my contracts will be with these companies.

[Murder1]

I don't see being at a single client for multiple years as automatically falling foul of IR35- it may make you more susceptible to an investigation but I'm not sure how HMRC would know that info prior to an investigation anyway.

And just because you never exercise a MOO or Subs clause doesn't automatically put you within IR35 as far as I can tell, although exercising Subs does go a long way to putting you outside according to the new Business Entity tests.