Being regarded as part and parcel of the client's organisation can be a big problem for contractors who work at their client's premises, especially those on long-term contracts. It is easy to become integrated into the client's workday routine and to be treated similarly to the client's employees.
For IR35 purposes you should avoid the following circumstances:-
- Managing the client's staff or being managed by one of the client's staff.
- Having formal sick leave and holiday arrangements.
- Your absences being covered by one of the client's employees.
- Working times and patterns similar to those applying to employees.
- Annual appraisals of performance and performance pay.
- Attending staff meetings that are not specifically related to your work.
- Having a job description or title within the organisation.
- Receiving employee-type benefits.
- Wearing the client's corporate clothing.
- Using the staff car park, gymnasium, subsidised restaurant, etc.
- Using the client's business cards.
- Anything that confuses your position as an independent contractor with that of an employee.