If you’re a contractor eager to avoid being swept up in the IR35 net, you might be dismayed to find yourself being included in “all staff” emails. The whole point of contracting of course is that you’re not staff – you’re an independent, and if you’re categorised as an employee, the HMRC may well scent a little blood in the water and come sniffing around for extra tax revenues from your income.
If this opening paragraph has set your adrenal glands working harder than they should be, take a deep breath and regain your composure. From an HMRC perspective, what matters is not whether you’re routinely included in company emails to staff, but whether the contract for providing your services to an end-client organisation represents a form of employment. Inclusion on an email list won’t trigger an IR35 investigation, but a poorly constructed contract might, even though HMRC might ask about your inclusion on internal email groupings.
This is but one of a raft of questions HMRC need to work through in order to determine IR35 liability, and in itself it proves little or nothing of any significance. It only takes on importance if it sits alongside other evidence that indicates you’re firmly integrated into an end-client organisation.
Unless you’re an old hand in the freelancing world, and you know all the pitfalls, it’s probably advisable (especially if you’re just venturing forth into your first role as a contractor) to get the wording of your contracts carefully drawn up by an experienced contractor accountant. But don‘t waste adrenaline on emails.
