IR35 query please on the Check Employment Status For Tax
IR35 query please on the Check Employment Status For Tax
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steveatesh

Original Poster:

5,187 posts

181 months

Tuesday 23rd February 2021
quotequote all
Hope somebody can clarify me please an interpretation on IR35.
Background, I have a Ltd company from which I provide my services. One part of this is providing coaching to a very niche retail market, the other is providing photography support services on an “as required” basis.

The coaching clients are all members of the public and I believe don’t therefore come under the IR35 rules.

However I have only provided the photography support to one client who is a professional photographer, although I would provide to anybody who asks me. This arrangement is business to business and therefore I believe may be under IR35 rules?

The problem I am having is interpreting one of the questions on the HMRC “Check Employment Status for Tax” site:

https://www.gov.uk/guidance/check-employment-statu...

Start, continue no problem, page three
What do you want to find out?
Check ........If the off-payroll working rules (IR35) apply to a contract
Who are you? ........worker
What do you want to do.....make a new determination
Do you provide your services through a Ltd Company etc.....Yes
Have you already started working for the client?..... no...(I am presuming this starting work means for each individual job or should that be yes as I have done several jobs for them?)

“Will you be an office holder?”..... yes or no....this is the question I would like clarity on please, is this question asking if I am an office holder for the client, or am I an office holder for my own Ltd. company?

TIA.




Beetnik

545 posts

201 months

Tuesday 23rd February 2021
quotequote all
For the client. So you can safely say no.

steveatesh

Original Poster:

5,187 posts

181 months

Tuesday 23rd February 2021
quotequote all
Beetnik said:
For the client. So you can safely say no.
Cheers beer