Supervision Direction and Control (another IR35 post)

There are a few posts on this site about the CEST test, for determining who is included within IR35 (i.e. who is an employee and who isn’t), and it would be wrong to do anything but to acknowledge that HMRC are having to use a determination tool to determine something that is very hard to determine…..

But, in a nutshell, our problem with it is…. (as I put it to an employer earlier)…

“The definitions of ‘supervision direction and control’ in the CEST test don’t really work for our industry – after all, it runs on a contingent workforce and in reality most people start work and get on with it. They don’t get an induction, an introduction to their team, or have any training about the ways and means of working – they just get on with it and wouldn’t be rehired if they didn’t.”

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