Contractors, such as interim managers, who are personally appointed as ‘office holders’, i.e. those who take on management roles in their client’s business, must apply IR35 for tax purposes. HMRC defines an office holder as someone who holds a “permanent, substantive position which had an existence independent from the person who filled it, which went on and was filled in succession by successive holders.”
Job title alone will not determine a worker as an ‘office holder’ if the worker does not undertake the duties of an office holder.
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