IR35

Any advise please.

Can a contractor's contract (that's a mouthful) be split between IR35 and not?

Example:

An accountant (because we are accountants) who runs their own small practice does some part time work for a larger firm on a part time basis from home.  The larger firm then offers the accountant a 9-5 in house contract as Office Manager for a duration of 46 weeks.  The accountant divides their time between accountancy services (the firms clients) and administration work.  The two types of work can be apportioned accurately by way of WIP timesheets.  The accountant has to provide insurance to cover their accountancy work along with employers liability etc.  The accountant is also responsible for all their own training and development, outside the firm's office to keep their accountancy skills up to date. The accountancy work would be carried on at the firms office for the convenience and security of the firms client's information.

My thinking was that the the Administration work would fall in to IR35 but the accountancy work may not.

Any thoughts would be appreciated.

Comments
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In theory it's possible

girlofwight |

You must have two seprate contracts ...

Steve Holloway |
Steve Holloway's picture

Thanks

tanyajackson |

IR35 Contractors Contracts

loopssmith |
loopssmith's picture

There's no history of challenges based on parts of a contract

davechaplin |