In assessing a contractor’s IR35 status, end hirers are required to look at the degree of ‘control’ they have over what, how, when and where the work is done.
IR35 assessments cover a number of areas in working out whether an individual has a genuinely independent contractor relationship. One of these is ‘control’.
The level of control applied by the end hirer over the work – along with how, when and where it is are provided – is very important for determining IR35 status.
‘Control’ is one of the key three indicators (including the right to provide a substitute to perform your work and whether mutuality of obligation exists) which comprise the principles for the “tests of employment” in an IR35 status assessment.
The level of control applied by the end hirer over the services which are to be provided, as well as how, when and where they are provided is highly important for determining IR35 status.
It is acceptable for a contractor to mutually agree to carry out a particular task at a specific time and place with the end hirer, but they should not be subject to any control or supervision from the end hirer; it should be clear that the contractor is able to execute the work according to how they decide.
However, “control” should not be confused with monitoring the progress or quality of the work being undertaken, as the latter is a reasonable approach adopted by end hirers in order to ensure the services are progressing according to the overall project plan.