IT Contractor: IT Contractors & Contracting, IR35, Computer Contractors & Contracting, Contractor Umbrella Cos,  Accountants, Insurance

Home - Articles - Forums - Jobs - Links - Memories - Reunions - Contractor Search - Polls - Quiz - Services Directory

Contractor Articles: IR35, Advice, News, Jobs, Forum & Money   Umbrella Companies: Which Umbrella Company Umbrella Company Guide MSC to Umbrella Company Conversion   Contractor Features: IT Contract Search Polls FAQs Quizzes Contact Us   Contractor Services: IT Accountants Umbrella Companies IR35 Consultants Financial Advisors Legal Advice Mortgages   Contractors Reunited: Contractor Search, Reunions, Memories & Address Book   My Account: Personal Details, Inbox, Address Book & Jobs Login: Email: Password: Remember Me: Password Reminder Remember Me Ticking this box allows you to skip the login process on return.   Non-members: If you are currently not a member of IT Contractor and would like to access all the features on this site, please click here to join for FREE!   Newsletter: If you are not a member of IT Contractor but would still like to receive the newsletter please click here to send an email to us with your email address.   Bookmark: For Internet Explorer users only.

The sixteen factors that show whether you are inside or outside IR35 Author Gerry McLaughlin Date 7/7/2003 Article: According to the Special Commissioners when you are appealing against an Inland Revenue decision that you are caught by IR35, there are 16 factors which will point to whether you are or whether you aren’t. Burden of Proof As in almost all other appeals the burden of proof in an IR35 appeal is on the appellant. That means that it is up to the appellant to show that the Inland Revenue are wrong and that the worker should not be regarded as an employee of the client. A number of factors are relevant but none is conclusive. Some relevant factors include: (1) how the payments for the work are calculated; whether this is by the volume of work done or by reference to the number of hours worked; (2) whether the worker gets paid for sickness and holidays and what the pension arrangements are; (3) whether the worker's absences have to be approved in advance; (4) whether the client can control what, where, when and how the work is to be done; (5) whether the worker must do the work personally or whether he can provide a substitute; (6) whether the worker provides his own tools and equipment; (7) whether the worker is part and parcel of the client's organisation; (8) whether the worker occupies a post (such as General Manager or Secretary) in the client’s organisation; (9) whether the worker has a job title in the client’s organisation; (10) whether the worker works continuously for the client or whether the worker has a series of engagements; (11) whether the worker hires his own employees; (12) whether the client is obliged to offer work and whether the worker is obliged to do the work; (13) whether the worker works, or can work, for other clients; (14) whether, and under what conditions, the contract can be terminated by the client; (15) whether the worker assumes any financial risk; and (16) whether the worker has an opportunity to make a profit on his own account How many did you get on the tick list? If you want to comment on this article, use our “Article Comments” facility below. Or contact us at Feedback@itcontractor.com "If you know anyone else who would find this article useful, please email the article to them using facility below". Umbrella Companies | Personal Service Companies Company Set Up | Foreign Exchange | Contractor Insurance | Contract Search | IT Contract | Contractor Mortgages | Contractor Pensions | IR35 | Umbrella Company IR35 Advice News Jobs Money Forum

Advertisers: Advertise Here Your text here...   Contractor Products: PI Insurance, Health & Safety Policy, Mortgages, PHI Insurance, Critical Illness, Life Cover, Pensions & ISA’s.     Advertise Here!

Advertise - Contact Us - Frequently Asked Questions - Feedback - Tell a Friend

Umbrella Companies -IT Contractor Computer Jobs - IR35 and PAYE Umbrella Companies- Umbrella Company