Working on-site regularly for one client seems to have raised the question about being employed rather than self employed. There are various stipulations regarding self employment in the IR35 rules but there are 2 things bothering me and I wondered if anyone has an answer:
1 If I use my client's PC does that indicate that I am not using my own equipment thereby not 'providing the main items of equipment I need to do my job' (as per HMRC website)?
2 I am a one woman band so don't have a 'colleague' to send in to do my job if I am unable to attend but would hiring from an agency, if necessary, cover this point?
I'm getting a bit worried about this so any help would be great. Thanks
Do you work for anyone else at all??? I use to work for someone at their premises a couple of days a week on their Mac, but I also had clients that I worked from home for as well so that was OK being self-employed as they weren't my only client.
As far as I can remember the main point is time spent!, what % of time over the course of a year and also in relation to your other work, do you spend at this particular client?
another point is do you stipulate your hours or days of attendance?
I currently have 2 clients where I work on site using their equipment, but I have full control over the days I work and I can do more or less days each month if I wish. I only use their equipment because they have it all already there and it is impossible for me to do the work at home due to many reasons but the main one is data protection due to the type of business my clients are.
I haven't dealt with IR35 for a number of years, but I remember something to do with 50% time spend at any one client so if you can work out a % then this may help your case.
Im not that up to date on it, but I would advise having a chat with a qualified accountant or a specialist in the area to put your mind at risk.
