On a contract placement, what protects you is a documented determination and the reasoning behind it: boring, specific, and exactly what HMRC asks to see. Here is what a defensible one carries.
A written Status Determination Statement
The conclusion, issued in writing to the right parties in the chain.
The reasoning, not just the result
How the decision was reached: control, substitution, mutuality of obligation.
Who decided, and when
The determining party and the date, recorded.
Reasonable care taken
Evidence the determination was considered, not a blanket call or a guess.
The SDS passed down the chain
Given to the worker and the next party, as the rules require.
A review trigger
Re-assess if the role or the working practices change mid-assignment.
Get it documented up front
Do that and IR35 is a filing exercise. Leave it to "the client said so" and it's a liability with your name near it. Batiq&Co produces and files defensible determinations for your contract placements.
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