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IR35 - Key Personnel clause

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    Originally posted by northernladuk View Post
    I'm not so sure. It states the contractor I. E. The business. I think you are getting the term contractor wrong an you are thinking you as a person are a contractor. This is one level up that the Ltd must speak to the client before abscence, not the named individual.

    Now if the key personnel had to ask permission then there could be a problem but it doesn't say that. IR35 applies to the person not the business.
    No I am perfectly clear the the contractor was the Ltd Co in my case and that was also the basis of the formal professional advice I received when I paid a qualified body to review the terms before signing the contract.

    Their point was that my company advising the client that key staff (e.g. me) might be away at any point was very different from my company being required to seek or obtain consent for such absence from the client.