Are you out of IR35?

20th December 2018

‚ÄčDeemed Self Employment Status – Are you Out of IR35? 

For those contractors who have been found to be outside of IR35, read our guidance notes to support your deemed self-employment status, and ensure you can provide the necessary evidence to support your status. 

A note on Substitution

The Substitute should not be a family member or someone the contractor already knows. The Substitute is funded by the contractor, with a documented agreement between the contractor and the Substitute. The Contractor will invoice Certes for the Substitute. 

Should the client be supportive of substitution, but substitution has not yet happened, we recommend the following best practise is followed, to further support self employment status. If substitution is unlikely to happen, other evidence of self-employment will be required, in the form of;

  • Change of Task or Project: Contractors should not agree to be moved to a different task or project than was originally agreed in the contract details. If the Client wishes for there to be a different task to be undertaken, then we must agree this in a different contract schedule, or an amendment to a schedule. 
  • How the Work is Done: Contractors should keep a record of written correspondence with the Client to show that the Contractor and the Client has agreed between them how the work is done. 
  • The Working Schedule: Contractors should keep a record of written correspondence in terms of how they have agreed with the Client regarding the working hours/days to be spent and organised to carry out the work
  • Where the Work is Done: Contractors should keep a record of written correspondence with the Client in terms of how they have agreed where the work is done, or at least that the tasks and the nature of the tasks have dictated where the work is done. 
  • Expenses: Contractors should not claim for expenses, such as business travel, meals, accommodation or other expenses incurred in performing the work or tasks
  • Unsatisfactory Work: Contractors should put work right at their own expense, in their own time where necessary, in order to put right any work that the Client decides is not satisfactory. Where this is done, it should be confirmed in writing to us and the Client, with correspondence between all parties recorded and saved. 

For any specific contract queries talk to your Certes Account Manager.

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