IR35 sole trader

Jeremy535897

DullGreyGuy said:

billybonds4 said:

DullGreyGuy said:

Grumpy_chap said:

It certainly sounds like you are outside IR35. 

Can't have an 'employee like ' system where you work 2 weeks then nothing 4 weeks then a few weeks.

The critical thing in the assessment will be the right of substitution, even if that situation never arises 

You can, that would be a zero hour contract, however the OP is self employed and so IR35 isnt even a question, it only applies to people operating via their own LTD

According to the wording from HMRC. It doesn't just apply to somebody operating under a ltd co. It can be UC or individual. I guess where an individual is concerned, it's more defining the circumstances. As there is no contract  and gaps between new jobs, be it as little as a few days in some cases unpaid. That surely does not constitute being the same as payroll employment?.

Thanks for input.

If you google "does IR35 apply to sole traders" every single website (namely those providing accountancy or advice to contractors) states it doesn't. 

Even https://www.gov.uk/government/publications/off-payroll-working-rules-communication-resources/know-the-facts-for-contractors-off-payroll-working-rules-ir35 states:

The off-payroll working rules are designed to ensure individuals working like employees but through their own limited company (often known as a ‘personal service company’ or ‘PSC’), or other intermediary, pay broadly the same Income Tax and National Insurance contributions (NICs) as individuals who are directly employed. These rules are commonly known as ‘IR35’.

So a direct sole trader, as per the OP, will not be in scope of IR35. If they are going via a dodgy umbrella company like the old NMW + Loan types then they are not a sole trader any more anyway but can be caught up

Yes, someone engaging a sole trader asks themselves whether that person will be an employee, which depends on the answers here:
https://www.gov.uk/guidance/check-employment-status-for-tax