Part & Parcel
- manage staff within the organisation;
- are managed yourself;
- receive paid holidays;
- benefit from employee benefits, such as pension or flexitime;
- attend staff meetings (not related to the services being provided by you);
- appear on the internal phone lists & email addresses:
- receive a business card or expense account from the Hirer;
- follow similar work patterns and holiday leave as employees of the organisation;
- join in staff events such as social events, Christmas parties etc; and
- use staff facilities and benefits such as car parks, canteens etc.
To avoid having the IR35 status of your assignment contract challenged, the working practices should not include any of the above.
Much of the conjecture around being part and parcel of an organisation comes from HMRC opinion. It is not generally supported by case law. The same applies to working within a team, although it is always necessary to consider the control exerted on team members that is usually stronger than on individuals.