Clauses and provisions spelling out substitution’s handling and enactment are, paradoxically, a red flag, as they show your RoS has conditions. Otherwise, why the paperwork?
About Charlie Hemsworth
Charlie is a director of leading IR35 and Off-Payroll Working specialists Bauer & Cottrell, and has over 20 years of experience dealing with employment status in the contracting industry. She currently provides expert advice and consultancy to contractors and business on all aspects of IR35 and employment status, including IR35 reviews and assessments, training services, as well as representing clients in HMRC investigations and audits. View LinkedIn Profile