Engagement Length

Long periods supplying services to one Hirer can be seen as typical of an employment, but this is not conclusive. It is still necessary to consider all the terms and conditions of each engagement.

HMRC suggest that where an engagement is covered by a series of short assignments, or an initial short assignment subsequently extended for a longer period, it is the length of the engagement that is relevant, rather than the length of each assignment.

HMRC may try to use an extended stay at one location to help build a case for being part and parcel. Such a case is unlikely to succeed if there are more significant factors at play including a lack of control, an unfettered right to substitution and no mutuality of obligation. Genuine Freelance Professionals should therefore not be concerned about length of engagement and any potential negative impact on IR35.

Contact Us

Fill in your details below and a member of our team will be in touch
Close Form Call me back