This can involve line managing them and performing staff appraisals, or even making decisions on the hiring and firing of these staff members. Ensure that you do not make decisions regarding the client’s own staff. A contractor can avoid looking like an employee of the client in a number of ways:ġ. be allowed to join company pension schemes and receive invitations to paid staff functions such as Christmas parties.Īn independent contractor, to avoid failing this test, ought to make sure that they are working at ‘arm’s length’ from the client, and should essentially avoid looking like an employee.have unrestricted access to the employer’s premises.
a designated computer terminal at which to work.A genuinely self-employed person should only be an accessory to their client’s business, carrying on a business outside and separate from their clients’ organisation.Īn employee will be integrated into the business of their employer where they are provided with certain things such as: The ‘part and parcel’, or ‘integration’ employment status test asks whether the worker is integral to the end client’s business or merely an accessory to it. This is where HMRC will look to see if a contractor has become so integrated into the client’s own organisation, one could argue the contractor is indeed ‘part and parcel’ and perhaps plays an integral part in the client’s own business. To determine a contractor’s IR35 status, HMRC will employ several tests, one of which is known as ‘part and parcel’.
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