UK Tax Law, IR56
IR56, to clarify IR35...
Typical employees answer yes to the following;
- Must you do the work yourself?
- Does someone tell you what to, where and how to do it?
- Are your working hours fixed?
- Can someone change your current task?
- Are you paid by the hour, week or month?
- Do you get paid overtime and/or bonuses?
Typical self-employed people answer yes to the following;
- Can you send a substitute to do your work for you?
- Is your own money at risk?
- Do you own the tools necessary for your work?
- Do you price work by the job regardless of the time it will take?
- Do you decide what work to do, where and how to do it?
- Do you have many concurrent / simultaneous clients?
- Must you correct substandard work at your own expense?
In pdf file format, the HMR & E document is here
