THE END CLIENT HAS CONFIRMED -
you are NOT under any SUPERVISION , DIRECTION or CONTROL for the duration of this contract.
We have confirmed with HMRC that this engagement as a
should be classed as
for tax purposes.
HM Revenue & Customs - RESULTS
Will the worker (or the business) perform office holder duties for the end client as part of this egagement? - NO
If the worker's business sent someone else to do the work (a substitute) and they met all the necessary criteria, would the end client reject them? - NO
Would the worker's business have to pay the person (substitute) who did the work for them? - YES
Mutuality of Obligations
This section looks at the obligations to offer and accept work that exists between you and the end-user.
This section looks at who controls the work that you carry out and whether the end-user exerts (has the right to exert) a level of control over the worker akin to employment.
This section considers control in the form of:
This section looks at your contractual rights to provide a substitute to complete the service you have engaged in with the end client.