IR35 - No MOO or client control

[LisaContractorUmbrella]

Hi Lisa, it was Bracken asking for an opinion and I was obliging with one

I knew that, just testing

[malvolio]

Nevertheless, the test is "Direction and Control". If the client says "Do this in the best way you can" that's not D&C. If the client says "Do this , this way, to achieve this result", it is. "Do not come in on these days so that we don't have to pay you" fits the second case, not the first. Does that override the Mutuality aspect? To Hector's eyes, probably not, it is still evidence of control and the lack of pay is a desired outcome, not a consequence.

Hence, get your position in first: "I'm not in on these days and won't be billing you for them". If it happens to align to what the client wants to happen that's a bonus - but it's your decision.

And the really sensible thing to do is to book out the Christmas period well in advance. You can always agree to change that if the client needs you...

[MPwannadecentincome]

Nevertheless, the test is "Direction and Control". If the client says "Do this in the best way you can" that's not D&C. If the client says "Do this , this way, to achieve this result", it is. "Do not come in on these days so that we don't have to pay you" fits the second case, not the first. Does that override the Mutuality aspect? To Hector's eyes, probably not, it is still evidence of control and the lack of pay is a desired outcome, not a consequence.

Hence, get your position in first: "I'm not in on these days and won't be billing you for them". If it happens to align to what the client wants to happen that's a bonus - but it's your decision.

And the really sensible thing to do is to book out the Christmas period well in advance. You can always agree to change that if the client needs you...

Doesn't that apply only if ALL the contractors do this - won't HMRC pickup on the inconsistent client behaviour towards contractors?

[malvolio]

Doesn't that apply only if ALL the contractors do this - won't HMRC pickup on the inconsistent client behaviour towards contractors?

Not really. You are only one contractor and Hector will only be looking at your contractual arrangements. If others want to screw up their status, that's their problem, but it has no impact on or relevance to your case.