IR35: The What, Where, When and How tests
What, Where, When and How Tests are ostensibly simple tests used by HMRC to determine if a contractor's employment status falls within the realms of the IR35 legislation. In the case of a regular employee, an employer would give instructions on what to do (the piece of work to be carried out), where to do...
IR35: What is “Substitution”?
Substitution is one of the three main indicators of IR35 status used by HMRC to determine a contractor's employment status. In the case of a regular employee, the employee themself must complete all the work given to them by their employer - they cannot delegate the work to a third party outside the organisation. In...
Guide to Limited Company Expenses
Guide to Limited Company Expenses, Subsistence Expenses, Travel Expenses, NIC, Zero-Rated Items, Childcare Vouchers, State Pensions, Working Tax Credits, Apportioned Cost
Guide To Working Hours, Holiday and Breaks
Guide to working hours, rest breaks, statutory sick pay, bank holiday pay, annual leave, refusal of annual leave, employee rights and maximum working hours
IR35: What is “Mutuality of Obligation”?
Mutuality of Obligation refers to the relationship between a contractor and his/her client. In the case of a regular employee, an employer is required to ensure the employee has work to carry out at all times. This is their obligation to their employee. In turn, the employee is required to complete any work (within reason)...
