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IR35: Right of Control

Q. In my current contract my team has moved to a different area within the same department. Previously there was a relaxed policy around working from home, but since we have moved the policy is taken very seriously and we have been informed that contractors are not allowed to work from home.

I am in a situation now where i think this is an example of being under ‘control’. Am i right to think this and if so what can i do about it?

A. Control is made up of four elements, viz:

  • How
  • What
  • Where
  • When

Whilst you may fail on the ‘where’ aspect, if your end client does not have a right of control over any of the other elements, then it cannot be said that control exists to a sufficient degree to make your end client master over you.

For more information regarding IR35 please the IR35 Guide.

By Qdos Contractor

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