Fake substitution?

[RonBW]

By not having the RoS is this an automatic IR35 fail regardless of passing other questions?

To prove inside IR35, HMRC need to show you have no right of substitution, you have a mutuality of obligation and that you are supervised, directed and controlled. To prove you are outside IR35, you need to prove that one of those three doesn't apply to you.

But you'd be daft to rule out one of the three things that you could rely on in an investigation.

[WordIsBond]

The plan is I do I week, subbing for a few different people.

LOL. I can see why you are concerned about it being seen as a sham.

I thought you had some guys who were going to be wanting to take some days off in the coming month(s) and so would come in for a couple days here, a week there, to actually sub for guys.

One week of work subbing for different guys? Yeah, sounds like a sham to me. And yeah, it might put you at risk. I'd want to be PAID.

Tell them they need to give you at least two days each, and not all concurrently. Tell the first guy to take his other half to Paris for a few days and have you in, and then the second guy can say, "Hey, that's a good idea," and decide to take a few days off the next week and have you in. And so on.

Separate contracts with each of them, of course.

[eek]

LOL. I can see why you are concerned about it being seen as a sham.

I thought you had some guys who were going to be wanting to take some days off in the coming month(s) and so would come in for a couple days here, a week there, to actually sub for guys.

One week of work subbing for different guys? Yeah, sounds like a sham to me. And yeah, it might put you at risk. I'd want to be PAID.

Tell them they need to give you at least two days each, and not all concurrently. Tell the first guy to take his other half to Paris for a few days and have you in, and then the second guy can say, "Hey, that's a good idea," and decide to take a few days off the next week and have you in. And so on.

Separate contracts with each of them, of course.

It does feel like a sham and a pointless one at that. Go in for one person for the week and let everyone else use that as the example...

[teapot418]

It does feel like a sham and a pointless one at that. Go in for one person for the week and let everyone else use that as the example...

Agreed - if one person has exercised their RoS, that shows that it is realistic for everyone.