I have seen advertisements for 'IR35 proof contracts'. Do they work?
IR35 looks at the whole picture and not just the written contract.
What is important in determining whether IR35 applies is the effective working
relationship between the client and the worker and not just what is written
in the contract.
Firstly, for an 'IR35 proof' contract to work the terms and conditions
set out in that contract must mean that it falls outside IR35. Secondly,
the actual terms and conditions under which you work for the client must
match what is in the contract, so that it reflects the reality of the way
in which you are working.
If both of these conditions are met then the contract will indicate that
the engagement falls outside IR35, however if either condition is not met
then the contract is not successful in demonstrating that IR35 does not
apply.
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