The problem

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The IR35 landscape is becoming more challenging

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From April 2021 private sector clients will carry IR35 risk and will decide IR35 treatment. Many have started implementation, and it’s not yet clear how they will respond to the government-announced 12 month delay

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Government clients have already implemented IR35

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Demonstrating substitution is a key component of keeping an assignment outside IR35

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IRC substitution solution

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The IRC members network  provides a credible pool of potential substitutes

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IRC manages a simple process for providing access and provides an independent confirmation statement that can be provided to potential clients

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Members can demonstrate exercisable substitution capability, supporting the case for assignments remaining outside IR35

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Features of IRC substitution

 

IRC provides access to a network of trusted independent consultants for nomination as substitute

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IRC membership and substitution process demonstrates you have the means to provide a substitute if needed

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Option to nominate a named substitute if required

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Benefits of IRC substitution

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Effective substitute demonstration supports assignments remaining outside IR35

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Named substitute option is expected to satisfy even the most stringent assessment criteria

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Low cost and simple administration

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IRC provides supporting information for use by members negotiating IR35 treatment with potential clients

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To find out more, contact us