Once you have a complete overview of your contingent workforce, you'll need to start assessing whether individuals are inside or outside IR35.
As the end user, you’ll be responsible for providing a Status Determination Statement for each contingent worker
and demonstrate you’ve taken “reasonable care”. HMRC use various factors to establish the employment status of a contingent worker, including control, substitution and mutuality of obligation.
Key factors to consider:
- Control
- Substitution
- Mutuality of obligation
Other factors to include:
- Financial risk
- Provision of equipment
- Intention of parties
- Part and parcel
- Employee benefits
- Exclusivity