I have just taken on a new client who is going to be a civil engineering contractor. He has set up a LTD company and he believes that because he is registered and is going to be paid under CIS that IR35 is not relevant.
I was under the impression that IR35 is still relevant and that the employment status indicators need to be considered. His contract (verbal) is for 7 months and this is his sole contract at the moment.
Can someone confirm if I am on the right track since this is a new area for me. I've studied the HMRC guidance but can't find anything on both CIS and IR35.