IR35:
Contract - Question 4
I hear that HMRC have approved a model contract - how could this happen if each case is decided on its merits?
HMRC has not approved a model contract.
A version of a model contract was sent to us for an opinion, according to the arrangements for giving advice on existing contracts announced in the Inland Revenue Press Notice on 7 February. An opinion was then given in relation to one person's particular circumstances.
Although we are unable to comment on the circumstances of individual cases we should confirm that a decision on employment status will depend on the circumstances of each case. We can also confirm that the IR35 rules will not apply in cases where the relationship with the client does not fall within the accepted definition of employment.
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