Reply to: IR35 assessment by MOD on me- materials as a consultant

[WordIsBond]

I do also provide my own laptop but this can't be included.

Nice post and well done for working with the client to get it right. I'd quibble with this point, though.

If you are required by the job to provide your own laptop, it should be included, too. It can't be included under "equipment" (which appears to be weighted more heavily than "Other expenses") but there is nothing to say it can't be included under "Other expenses."

Under the terms of the tool, though, it should only be included if you are required to provide your own laptop. If they would provide a computer but you choose to use yours, that's no different from what employees could likely do if they wanted, and no indicator of outside status.

[Gomez]

I had a similar situation with this one. I was fortunate enough to be working with the client to answer the questions (the way it should be) rather than let them do it by themselves.

So the question currently is "What does the worker have to provide for this engagement that they can't claim as an expense from the end client or an agency?"

I ticked the 'Other expenses' box on the basis that I need to provide insurances that are contractually required for my engagement. This to me seems to be a perfectly legitimate response and my client agreed. An employee would not take out insurance. This was the difference between being inside or outside based on the other responses that were made.

I do also provide my own laptop but this can't be included.

I seem to have been assessed as Inside by by client and the tipping point is the question that involves materials etc. They assessed me as Inside because I don't bring my materials to work and this is more about bringing bricks, machinery, paint etc to work.
They deem this question to be Not Applicable. They understand it to not be applicable to my role as a consultant where I've been brought in to write procedures, show how MSP can be applied, and create tools within multiple programmes.
How can this be fair to consultants who bring knowledge and self-funded training to the organisation so that it can be improved. A painter does the same except he or she brings physical materials. I also see the written procedures to be the equivalent of building a sturdy physical wall.
Has anybody experienced this? Is there any written guidance that shows this question can be applied to consultants and not just labourers?!

[northernladyuk]

They would be BIK as they are not wholly and exclusively required for your work

You trowel on your slap in the evening before you go to work.

[Maroslav]

What complaint have you got exactly? The rules are not aimed at painters or brickies. The target of the new rules is you. It has been that way since 2000 and the start of IR35 but you've had a good long run where you managed to stay outside it. Now you''re caught, I can't see what the problem is.

Wow, I posed a question because I don't understand all of this as I've just had to become a contractor, and you come out with that. Well done you.

[eek]

Smallest factor desktop is not much bigger than a laptop.

Don't think it will take the graphics cards I'm planning to buy....

[pscont]

Those of us who exclusively WFH have the ideal solution, and the rest of you poor losers have had it.

We'll buy DESKTOP computers.

Smallest factor desktop is not much bigger than a laptop.

[eek]

Those of us who exclusively WFH have the ideal solution, and the rest of you poor losers have had it.

We'll buy DESKTOP computers.

That's actually a plan. I will just add a top of the range graphics card for CUDA work for each contract (and replace it with the next version on the subsequent contract).

[WordIsBond]

Those of us who exclusively WFH have the ideal solution, and the rest of you poor losers have had it.

We'll buy DESKTOP computers.

[gables]

That's about what I'd expect from some of the PS contractors I've seen.

Hopefully double skinned, security in depth and all that

[northernladuk]

If you are setting up a firewall they are...

That's about what I'd expect from some of the PS contractors I've seen.

[pscont]

They would be BIK as they are not wholly and exclusively required for your work

If you are setting up a firewall they are...

[northernladuk]

If Latops are excluded can one simply take a pile of bricks, a hod and a trowel into the office to be deemed outside?

They would be BIK as they are not wholly and exclusively required for your work

[56samba]

If Latops are excluded can one simply take a pile of bricks, a hod and a trowel into the office to be deemed outside?

[eek]

And your point is?

That the rules don't follow the law but the ESS tool has always explicitly excludes laptops (ignoring the law by doing so)..

The other point is that the laptop per project workaround was insane. My laptop isn't something that I could buy for every project (heck I don't want to move it unless I really, really have to)..

[b r]

A painter does the same except he or she brings physical materials.

Funny that, our Decorator is non-VAT so to keep his costs down (below the threshold) we always buy the materials.

Does that mean we now employ him rather than just pay for his work? ;-)