IR35 TEST 3 MUTUALITY OF OBLIGATION
Mutuality Of Obligation or “MOO” 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 what mutual obligations do you have with the contract manager. Do any of the following apply?
Can you arrive and leave the contract when you want or are you expected to give notice?
When the current contract has been completed are you immediately given another contract?
In the video below Jon Norris from Crunch Accounting explains how the mutuality 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.