IR35 and off-payroll working: what founders still get wrong

Summary

IR35 is about whether a worker would be regarded as an employee if engaged directly. The policy landscape split between private and public sector clients has evolved; read HMRC for current rules.

1. Why we do not score IR35 here

Automating CEST outcomes is unsafe. We publish educational context only.

2. Practical documentation

• Written contracts reflecting reality
• Substitution clauses actually usable
• Evidence of business on own account

3. Sources

• GOV.UK — off-payroll working

4. Expansion

Train your sales and delivery teams to document autonomy, project milestones, and tooling ownership. Align invoices with statements of work rather than open-ended “body shopping” descriptors.

When clients mandate inside-IR35 engagements, model PAYE cashflows separately; do not reuse Ltd dividend optimizers.