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A gas service

17 December 2008
Issue: 4187 / Categories: Forum & Feedback , IR35 , Income Tax
Plumbing services are carried out through a ‘one-man’ limited company that subcontracts work from British Gas through an energy recruitment company. Will the IR35 rules apply in these circumstances?

My client carries out plumbing services through his ‘one-man’ limited company. The company recently started working for British Gas (BG) through an energy recruitment company. BG subcontract out most of their installation repair and service work.

My client who is Corgi-registered just does servicing. Basically the company has an open-ended contract. The director can work up to five days a week but typically does three days. He is given a list of customers each day earns a fixed amount for each service and gets paid weekly by the recruitment company.

Some services take longer than others.

BG has a list of minimum standards. Subcontractors must be Corgi registered or hold a certificate of competence. They must carry out work to BG standards and BG supply a uniform and most materials but my client does supply incidental materials on some jobs if necessary to...

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