Specialist roles outside IR35

[PurpleGorilla]

Specialist roles outside IR35

To be outside IR35, HMRC must be able to demonstrate that, were it not for the intermediaries (agency, your company), the contract would be one of employ ent.

The nicheness of the skill is irrelevant.

I personally employ the only person capable of factorising prime produts in polynomial time, in the world. Nonetheless, they're still my employee.

Let’s hope he/she doesn’t have your attention for detail.

[Tonymustwearbriefs]

Thanks a lot.

I take it if you work through an umbrella and do not have your own co, IR35 is irrelevant?

[mudskipper]

Thanks a lot.

I take it if you work through an umbrella and do not have your own co, IR35 is irrelevant?

Yes - it's irrelevant as you are an employee of the umbrella.

[jamesbrown]

Thanks a lot.

I take it if you work through an umbrella and do not have your own co, IR35 is irrelevant?

Correct, and it's also irrelevant if you're a sole trader, although the client then has a responsibility to ensure that you're properly engaged on a self-employed basis.

[northernladyuk]

To be outside inside IR35, HMRC must be able to demonstrate that, were it not for the intermediaries (agency, your company), the contract would be one of employ ent.

The nicheness of the skill is irrelevant.

I personally employ the only person capable of factorising prime produts products in polynomial time, in the world. Nonetheless, they're still my employee.

Exactly. Psychocandy is one of very few people with the niche expertise to do first line support for Job Centre self service terminals, but his IR35 status is borderline at best.