IR35 determination - EY Confirm Tool

[WordIsBond]

Not sure why you think the reasoning is weak:

Exercise an adequate level of control over how, what or where you work. Not dictated by Client X

Not controlled in "how" you do the work is a strong outside pointer.

There is financial risk during the engagement with Client X
The contractor is not integrated into Client X's business
There is no significant notice period written into the contract with Client X
The company is permitted to deliver services for other clients whilst still working with Client X

These may not be strong indicators on their own, but in support of the lack of SDC, it says he's not part and parcel, MoO is limited, and he's in business for himself. No one of those would put him outside but the four of them together would make a decent argument, and when you put it with lack of SDC it's pretty clear.

[Hawkeye]

Yes I have to agree that the reasoning is very weak.

But if the client accepts it, then the risk is on them and not on you. Unless perhaps you're carrying any retrospective risk at this client.

Either way it's good you have it!

It is a new client. Only been there a few weeks.