Q. Could you please provide further clarity on the ‘Office Holder’ issue within the IR35 HMRC online test. I provide my services via a limited company of which I am company director. Does this mean then that I need to answer Yes to this question? I am not an ‘office holder’ directly with the end client.
A. The ‘office holder’ test is questioning if you hold a position of office in your end client’s organisation, not your limited company. So, being a director of your own company would not constitute a yes answer here. If you were a director, board member or held another statutory position at your end client’s organisation, then this would constitute a yes answer.
In terms of office holder definition. I provide engineering design and project management services in the civil sector to a local council though my limited company. The company is retained under a temporary contract through a recruitment agency, which is in turn retained through a managing agency. I am located in the council offices and following the recruitment of a permanent member of staff my contract will be terminated. I will then move on to another contract in either the public or private sector. Does this mean that I would be considered an office holder and does this contract not fall within the construction industry rules?