Eating in the canteen - IR35 pointer?

[Azeey]

I've just had an argument with another contractor about using onsite facilities such as the staff canteen. He reckons that if I do something so simple as eat with the permies the HMRC will say I fall inside IR35. Everyone has to eat!

Anyone else heard this?

[curleyted]

It comes down to your work practices. If you do everything a permanent employee would then the HMRC will think "well, why is he paying himself dividends then?"

I don't think eating with staff in itself would be a pointer, but getting discounted food probably would be....

[ShortStraw]

I would personally recommend taking a plastic carrier bag to your client site and doing a dump in it. That way you can argue to the HMRC inspector (whilst handing him the bag) that you don't use any of the onsite facilities

[The SMG]

Originally Posted by ShortStraw

I would personally recommend taking a plastic carrier bag to your client site and doing a dump in it. That way you can argue to the HMRC inspector (whilst handing him the bag) that you don't use any of the onsite facilities

That's a good idea, let me just write that down...

GMS

[CrazyMoose]

Originally Posted by Azeey

I've just had an argument with another contractor about using onsite facilities such as the staff canteen. He reckons that if I do something so simple as eat with the permies the HMRC will say I fall inside IR35. Everyone has to eat!

Anyone else heard this?

Yes they certainly do! HMRC take a holistic view when it comes to IR35 (in my experience). If you have worked at the same place for the last 5 years, under the same line manager's DIRECT supervision and control then you may have a problem. If however, you tick all the right 'self employed' boxes but just so happen to make full use of the onsite facilities then I’d sleep pretty soundly at night if I were you.

[The SMG]

Originally Posted by CrazyMoose

Yes they certainly do! HMRC take a holistic view when it comes to IR35 (in my experience). If you have worked at the same place for the last 5 years, under the same line manager's DIRECT supervision and control then you may have a problem. If however, you tick all the right 'self employed' boxes but just so happen to make full use of the onsite facilities then I’d sleep pretty soundly at night if I were you.

Well said Crazy, in fact, that's probably the best thing you've said on this board. Can we be friends?

[Beefy198]

I'm sure the HMRC wouldn't be too impressed if you had a staff discount card though...

[Rob Crossland]

Alll good advice. If the "eating" is also in combination with other benefits (sports, social, car parking etc etc) then you can begin to see the picture HMRC have in their mind. It "looks" more like employment than say consultancy services....