IR35

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IR35: The Obligation of Personal Service: what it is and why it matters

Since the IR35 legislation was enacted in 2000, the finer details of employment law have become a subject of keen interest to many contractors. This article discusses the feature of employment contracts known as the Obligation of Personal Service.

15 December 2003

5 min

Substitution and Exclusivity

This is probably the main point now discussed amongst Contractors, as many incorrectly believe it is the only point needed in a Contract to prove self-employment.

15 December 2003

2 min

Control

This is one of the main pointers used in disputes regarding employment and self-employment.

15 December 2003

2 min

close-up of a diagram with IR35 in the middle

Mutuality of Obligation

Mutuality of Obligation is now a common phrase when dealing with Status disputes.

15 December 2003

2 min

Financial Risk and Payment

Financial risk and payment are one of the main differences between employment and self-employment.

15 December 2003

1 min

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