Control as an IR35 Factor
We look now at control as an IR35 Factor. It is one of the three main IR35 factors.
If you control what you to do, how you do it and how long it should take then you are in control and the contract you have is a contract for services rather than a contract of service like a permanent employee has.
If a project manager tells you what to do, how to do a task and tells you how long it should take you to do it and supervises you doing it, then they are in control. You are acting just like another employee.
You have a contract of service rather than a contract for services rendered.
It is not a supplier / customer relationship but an employer / employee relationship.[caption id="attachment_820" align="alignnone" width="288"] Control as an IR35 Factor for Contractors[/caption]