ESM1006 - Detailed guide to determining status: contracts - are the terms genuine?

It is only where there is doubt about the bona fides or comprehensiveness of a written contract that you need challenge its terms.

It is important to recognise that demonstrating a contract is a sham can be extremely difficult. In such cases the onus is on you to prove sham. The presumption should normally be that the written terms are genuine. Where there is no reason to doubt the terms of a signed contract, you should decide status in the normal way (for unsigned contracts see ESM0129). However, where there is doubt about whether the written contractual terms are genuine then

• If the matter has arisen during an employer compliance review the full facts should be established to arrive at the correct status.
• If as Status Inspector you are asked by the engager or worker for advice on status and

'My view assumes the written terms reflect the true arrangements and, as part of its normal compliance activities, the Revenue reserves the right to check that the working arrangements are as set out in the contract.'

ESM1007 onwards gives guidance on what to look for when considering whether the terms of a contract are genuine.