Statement of work - outcome based contract, outside of IR35?

[chineseJohn]

Simple question - "Statement of work, outcome based contract" would this place me outside of IR35?

[teapot418]

It is the client who makes the decision. It all depends on their view.

[chineseJohn]

It is the client who makes the decision. It all depends on their view.

The client would like to retain me post April 5.

[northernladuk]

To simple for any useful answer.

[jamesbrown]

Probably, yes, unless it's a sham arrangement, but you won't have a reliable answer until you get the contract reviewed. Also, if this is a PS contract, it's the PSB's view that matters.

[teapot418]

The client would like to retain me post April 5.

Then the client need to make a determination, and put that in writing. Then you can be confident you are outside.

BTW, the new rules apply to payments made on or after 6 April, so if you're intending to finish on 5th, that may well be too late.

[teapot418]

Also, if this is a PS contract, it's the PSB's view that matters.

Yes, I was assuming PS as he's posted in the PS part of the forum, but it's a good point!

[chineseJohn]

Then the client need to make a determination, and put that in writing. Then you can be confident you are outside.

BTW, the new rules apply to payments made on or after 6 April, so if you're intending to finish on 5th, that may well be too late.

Yes, I understand the client needs to be make it, just trying to help/advise them, they're also seeking further legal advice.

Agency pays weekly, last worksheet signoff is Fri 31 March, with a special payment run for 3rd to be paid by April 5. Leaves me with 3 days - 3 to 5 April, so I might ask him to allow me to put 1.5 days for Sat and Sun.

[teapot418]

Yes, I understand the client needs to be make it, just trying to help/advise them, they're also seeking further legal advice.

Agency pays weekly, last worksheet signoff is Fri 31 March, with a special payment run for 3rd to be paid by April 5. Leaves me with 3 days - 3 to 5 April, so I might ask him to allow me to put 1.5 days for Sat and Sun.

The tool is available now - so if the client can get you an outside determination and print it off, you're cosy.

https://www.gov.uk/guidance/check-em...status-for-tax

[RonBW]

Yes, I understand the client needs to be make it, just trying to help/advise them, they're also seeking further legal advice.

Agency pays weekly, last worksheet signoff is Fri 31 March, with a special payment run for 3rd to be paid by April 5. Leaves me with 3 days - 3 to 5 April, so I might ask him to allow me to put 1.5 days for Sat and Sun.

Invoicing for time that you didn't work may impact any lack of mutuality of obligation clause in the contract. I would think very carefully before taking that route.