Where it is a service that is being provided, the HMRC online IR35 form must also be completed and attached to a requisition – and can only be completed by Grade 6 and above employees. HMRC introduced IR35 (intermediaries legislation) to establish the employment nature of contractors – to ensure the service provided is not disguised employment but a genuine business-to-business relationship.
The online form tests three key things:
- Control – does UEA have the right to control what work is done, where, when or how?
- Substitution – can the supplier choose to hire or subcontract someone else to fulfil the service?
- Mutual obligation – is there an obligation to offer and accept future work?
Exceptions to completing the IR35 form are:
- Higher education (PG examiners only)
- Overseas suppliers – as long as the work is provided and delivered overseas
- Visiting speakers – if the speaker is delivering a masterclass that draws on their specialist knowledge and is not part of the core curriculum.
If your supplier falls within one of the exception categories you will need to state this in your requisition description to explain why no IR35 is attached.