IR35 TEST 1 CONTROL
Series 1 of 3 IR35 Tests CONTROL
Control is one of three tests HMRC will use to decide of you are a self-employed contractor or an employee. So as a self-employed contractor how much control do you have at the work place? Do any of the following apply?
Do you as the contractor decide how the work is carried out?
Do you manage and estimate the working hours required on each job?
Do you have to work from or attend the same yard every morning?
Do you decide how to carry out the work or are you told what needs doing?
In the video below Jon Norris from Crunch Accounting explains how the control test works.
If in any doubt we strongly advise you to seek independent professional advice to ensure you don't get in to trouble with the HMRC who can impose fines and demand back payment of income tax and National Insurance contributions.