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WA assessment
Overview

There are 3 key aspects that have to be considered when looking at establishing IR35 status:

Being in business in your own right

The terms contained within the contract

Your actual working relationship with the end client

These areas are complex to assess and we would always advise seeking personal professional advice to accurately assess your status.

To try to supply a basic analysis, we have put together a questionnaire covering each of these key areas.

These, by no means, should be considered as definitive statements as to your status. They are designed to help you understand some potential issues. Ensure these issues are covered in any contract review you pay for and ask the right questions in the right areas of any contract service review provider you select.

You should also be aware that there are a number of special cases where HMRC, and most professional commentators, feel IR35 always applies, such as:

Teachers, lecturers and tutors

Nannies and chauffeurs

NHS nurses and doctors

Office cleaners

Actors, TV and film workers

If you have any doubts you should seek confirmation from your service provider as to whether you would be classed as one of these special cases.

There are also separate rules and assessments made for the construction industry and we do not cover these situations through this site.

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