Ive recently been working in IT as a contractor.
I am completing my corporation tax return and I needed to establish whether IR35 rules applied.
Using my agreement I have completed the HMRC/Gov checker and entered the following facts about my agreement:
- a substitute would be acceptable if I was ill
- I incur expenses in my own right prior to being reimbursed
- I am able to dictate where the work takes place
The checker has come back as outside the scope of IR35, and it states that this will be taken as red.
Under these circumstances have I acted correctly in establishing the result?
Goes without saying, but my answers to the checker were honest and not designed to fabricate a desired result!
thanks in advance