How do I try to remain 'outside' IR35?

  • Behave like a business – you need to differentiate yourself from the actual employees of your end client, beginning with the contract you sign and how you act on a day to day basis.
  • Review your contracts – do not sign a contract until you have taken professional advice and are satisfied with the IR35 terms and conditions.
  • Collect evidence – keep records of particular events which demonstrated how you acted differently from an end client employee e.g. during an IT failure you went home and received no pay, when all employees remained.
  • Market your business – choose a business name (don’t use your own), create your own logo and business stationery, and sell your services via your company website.
  • Understand the business sector – take advice to ensure that you’re aware of any special rules that may apply in your sector which mean that IR35 automatically applies.