Q. I have been working on a contract for the past 6 months, I have also now been offered a new contract. My plan is to work on the contracts concurrently. Is this beneficial from an IR35 viewpoint?
A. Working concurrent contracts indicates that neither contract is an exclusive agreement, which is certainly positive from an IR35 perspective, as an individual working exclusively for one client, there is a presumption they are an employee as it is usual for self-employed people to provide their services to more than one client. Though it is not necessary that you actually have to work concurrent contracts to satisfy the exclusivity test (time constraints may mean you have no desire to provide your services to other clients), though it is important to demonstrate that you have the right to, should you wish to take on additional clients on a concurrent basis.
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