Category: PAYE Umbrella Company News

Using a client's computer or other equipment is a neutral point when it comes to IR35 categorisation, as it is needed by employers and professional contractors, an expert has said.

Kate Cottrell, founder of IR35 advisory Bauer & Cottrell, told Contractor UK that while it is a neutral point, a professional contractor providing their own equipment is a plus point.

The expert responded to a contractor, who said that his client has changed its policy on remote access and is now only allowing access via a corporate laptop.

Ms Cottrell said: "Being required to supply and actually supplying your own equipment is a positive indicator of being in business. It also demonstrates financial costs and risks and is consequently a very good thing for IR35 purposes."

However, she emphasised that it will not be a major sticking point for HM Revenue & Customs when deciding IR35 status.

Her comments follow recent advice on the website from Jody Tsigarides of Lawdit Solicitors, who advised a professional contractor to be careful cancelling a contract as it can lead to being liable for damages.

Posted by Sarah Putt