This self-complete checklist is designed to help you assess ... - PCG

Issue Requirements Yes/NoOtherThe other characteristics of the relationship, as evidenced by thecontract, shall present a picture of a person in business on his ownaccount 4 .The other provisions of the contract shall be more consistent with aself-employed relationship than with employmentIf (as is generally the case) the agency-client contract is notintended to be disclosed to the contractor, the agency-contractorcontract should include assurances (a) that it accurately reflects allprovisions in the agency-client contract which are intended to bebinding on the contractor, and (b) that no provision in the agencyclientcontract is inconsistent with the intended relationship (asexpressed in this contract) between the contractor and client.Never not lose sight of the fact that contract terms are but one element of the IR35assessment, and the contract terms may be ineffective in achieving an outside IR35position if the parties (particularly the Individual and the Client) conduct theirrelationship in a manner inconsistent with those terms!It is for the parties entering any particular contract to satisfy themselves that itadequately reflects their intended commercial intent, and it is the responsibility of themember company to correctly assess the IR35 position in relation to any particularcontract, and to account for tax accordingly, after taking such expert advice as isconsidered appropriate.Please bear in mind that this Checklist is intended for general guidance only, and canonly indicate whether the contract may be considered to comply with the PCG ApprovedAgency Scheme guidelines. It should not be relied on when taking a decision as tothe IR35 status of any particular engagement. No responsibility is accepted by thePCG for any decisions taken on the basis of this Checklist.4 This may include such factors as Equipment Helpers financial risk / opportunity to profit from soundmanagement responsibility for investment and management degree of integration (‘part & parcel’) degree of control termination provisions mutual intentions