Working from home exemption

[WTFH]

Closing thread. "FDCapital" is an unscrupulous spammer, I would advise everyone to avoid their companies in web development, recruitment, consultancy, SEO, etc.

[fdcapital]

OK that makes sense - so that means an agency can exclude home workers from the 1/4 HMRC compliance reporting, but the IR35 determination still needs to be made etc.

[northernladuk]

I read that here

https://www.gov.uk/guidance/employme...intermediaries

Exceptions to agency rules


Agency rules do not apply if the worker:

• always works from their own home, or on premises not controlled or managed by the client – unless the type of service being provided to the client means the worker must be at those premises

That page is to find out if you are an intermediatary. The intro to the page says..

Who is an employment intermediary


An employment intermediary is a person or business who arranges for someone to work for a third person. They are also often known as an ‘agency’ or ‘employment business’.

You are an employment intermediary if you supply workers to work for a client or another employment intermediary, and the client then pays you or someone connected to you for the worker’s services. The client is who the worker does the work for.

Are you an intermediary? No. Then why are you reading that page?

[fdcapital]

I read that here

https://www.gov.uk/guidance/employme...intermediaries

Exceptions to agency rules


Agency rules do not apply if the worker:

• always works from their own home, or on premises not controlled or managed by the client – unless the type of service being provided to the client means the worker must be at those premises

[cojak]

If you mean this, then no, it doesn’t.

https://tax.org.uk/sites/default/fil...ns%20guide.pdf

[cojak]

I notice there is a working from home exemption. If always work from home as the client is 100% remote based, does that remove the requirement for an IR35 declaration?

There is no working from home exemption. I don’t know what your talking about.

Where did you get that info from?

[fdcapital]

I notice there is a working from home exemption. If always work from home as the client is 100% remote based, does that remove the requirement for an IR35 declaration?