Evidencing lack of MOO

[northernladuk]

I am currently contracted to Client A, where both contract and working practices are firmly outside of IR35. The contract expires in a few months, but the work-stream has stalled meaning that although there are still things I need to do, there is not enough work to occupy me full-time.

Conveniently, I am also picking up some work from Client B, which will also be firmly outside of IR35, also not full-time.

I see this as a good opportunity to capture some good evidence for any future IR35 investigation around the lack of MOO. Options include:

a) get client A to write to me, explaining that the workstream has reduced and propose a change to our agreement, reducing to approximately X days a week

b) write to client A explaining that although our original expectation was that I would be available five days a week, other commitments now reduce my availability to approximately X days a week

Have I missed anything obvious? (Dangerous question to ask around here....)

I think you are over thinking this and trying to appease the IR35 gods rather than act as a business.

Just follow common sense process in this situation and you are golden. You don't need any extra fluff. Get the client to give notice on the original contract stating requirements have changed, preferably instant termination of the contract. Get a new contract defining the new working practices and off you go.

What you are proving here is lack of D&C and MoO in the background. You've done the work and it's finished early so the contract is cancelled. You've demonstrated risk that when the work finishes you are done regardless of contract. Permies can't do this.
Lack of MoO is demonstrated as they've not offered you any more work within that contract, they've cancelled the contract so you don't need any documentation to evidence MoO directly if that makes sense.

You don't need to collect stuff directly. Just act like a business demonstrating you are fulfilling some of the main IR35 pillars and other risks that permies don't have and away you go.

[meanttobeworking]

I am currently contracted to Client A, where both contract and working practices are firmly outside of IR35. The contract expires in a few months, but the work-stream has stalled meaning that although there are still things I need to do, there is not enough work to occupy me full-time.

Conveniently, I am also picking up some work from Client B, which will also be firmly outside of IR35, also not full-time.

I see this as a good opportunity to capture some good evidence for any future IR35 investigation around the lack of MOO. Options include:

a) get client A to write to me, explaining that the workstream has reduced and propose a change to our agreement, reducing to approximately X days a week

b) write to client A explaining that although our original expectation was that I would be available five days a week, other commitments now reduce my availability to approximately X days a week

Have I missed anything obvious? (Dangerous question to ask around here....)