I work as a bookkeeper and general manager for a small business that employs a number of sub-contractors on an as-and-when basis, usually for fieldwork. Much of our work is for Local Authorities and I've recently noticed a question about IR35 on tender documents - but I have always assumed it doesn't apply to our services as we are a company of ten employees, rather than a sole trader masquerading as a company. Plus our work is done in our own premises, we're not sitting in a LA office next to LA employees doing the same work - our expertise has to be bought in because they don't keep it in-house anymore.
I have 2 questions - 1) am I right to say IR35 doesn't apply to us at the moment (ie in relation to our Local Authority work)? And 2) when it is applied to private companies, as mooted in the budget, will we have to take our subbies on as casual employees? We don't guarantee the subbies any amount of work, many of them do other work for other people, they supply their own kit (with the exception of some bits of very specialist kit they don't own) and they are free to turn down work if they choose.