IR35 #

• Ability to replace self with anyone A substitute is someone you send in your place to do your role.

This can include rejecting a substitute even if they are equally qualified, and meet your client’s interviewing, vetting and security clearance procedures.

• Pay own employees or subcontractors Would you have to pay your substitute? Substitutes and helpers This would include payments made by you or your business.

• Client cannot move me from current project Does your client have the right to move you from the task you originally agreed to do? Working arrangements A worker taken on for general tasks, rather than one specific task, might be moved as and when priorities change. The client may not need the worker’s permission to move them.