Why it matters
The position depends on the engagement and actual working practices. Responsibility for the status decision can differ with the client and circumstances. A review should identify the relevant parties, contracts and working arrangements, rather than rely on a company name or job title. Tax status and employment rights are related topics but are not identical tests in every context.
A practical example
A consultant works through a company on two assignments with different clients and arrangements. It is not safe to assume the same result for both solely because the invoices come from the same company. Each engagement needs the appropriate assessment and supporting evidence.
A common misunderstanding
Incorporating or adding a substitution clause to a contract does not, on its own, guarantee an outside-IR35 position. Neither does CIS registration settle employment status. Review the substance of the arrangement and obtain specialist input where needed.
Sources & further reading
General information for UK readers, updated 3 November 2026. Examples are illustrative. Tax treatment depends on the facts and current rules; seek advice before making a decision.