‘Mutuality of Obligation’ (MOO) is one of the three key tests used to determine IR35 status. Along with ‘Right of Substitution’ and ‘Supervision, Direction and Control,’ MOO is the most frequently referenced status tests in tribunal cases. This means that contractors should have a basic understanding of the test in order to ensure that it is properly worded in their contract, and observed in their daily working practice.…READ MORE
In light of reforms to the off-payroll rules coming into force in both the public and private sectors from April 2021, the end client will be obliged to provide the contractor with an official Status Determination Statement (SDS). The statement must confirm whether an engagement is inside or outside of IR35 and provide an explanation for this decision.…READ MORE
In the event of an IR35 investigation, many contractors find themselves without any paperwork to support their daily working practices. HMRC will look for proof that the contractor is subject to direction and control, or that they’re part and parcel of the client company.…READ MORE
Mutuality of Obligation or MoO is a feature of employment law that relates to contractual agreements. In the simplest sense, it refers to the obligation of an employer to provide work and pay for it, together with the obligation of the employee to personally do the work.…READ MORE
Contractors who reduce their tax liabilities by billing their clients via their own limited company will know that they should do everything they can to avoid falling into IR35 rules.
One mechanism for doing this is to keep detailed timesheets which will allow you to demonstrate to a HMRC investigator that you are in fact self-employed and not a ‘disguised employee’.…READ MORE