IT contractor formerly working full-time as Ltd co contractor with various banks over the years. That came to an end last year. Income has been hard to find, but he's currently doing a project for a particular business that is likely to last a few months and then will have to look for something else.
Part of this work comes within the accounting period for which I need to prepare statutory accounts. I'm assuming his situation is that he has to self assess whether he is caught within IR35 or not.
He seems to think all is OK, but I'm concerned that this is just a convenient assumption on his part.
Whilst I would make sure he signed a letter saying he's decided he's outside IR35 as usual, should I be doing more than this and asking tough questions, etc?