P35 question 6 – ahead of the game!
In view of the problems that have arisen in the last few years with question 6 on form P35 I have decided to have a close look at the available guidance for 2010 and flag up any early signs of problems. My Employer CD ROM having arrived in the last week or so, I have been able to study the guidance in Employer Helpbook E10 in detail.
In fact the guidance on completing the question for the current year is largely unchanged from the guidance published last year, so my views on what are the appropriate answers to the questions are in fact unchanged from last year.
Continued...
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Who has the upper hand?
That's a good question Brenda! and one that I have difficulty with myself.
I have a client who doesn't seem to understand how to deal with someone who is self-employed. She treats me like an employee most of the time, but every now and then I have to remind her that I am self-employed and set my own hours, job description etc. There is a fine line, I think. She has an idea of what the job entails but it is not necessarily the same as mine. In my case we agree up to a certain point but not beyond and in my contract for the next year I am addressing that problem. There has to be an end to a piece of string doesn't there. I know that in most employment contracts, the last line is something like 'and anything else that I tell you to do!' but as service providers this would not be the last line in our contracts would it!
Star
P35 Q6
In my opinion, this is a semantic nicety, distinguishing between "performance" and "provision" of services.
In a true IR35 situation, services are "performed" often at the specific behest of the customer. For most accountancy practices, services are "provided" to clients, if and when we choose to do so. Who has the upper hand in the contract?