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IR35 Oh my, MOO what if HMRC are right?

16/3 16:00

I awoke this morning with terrible thoughts about HMRC being right about the mutually obligated relationship between employees and employers.

However, it seems to me that given the nature of a project, any project, that it has to be a task of some sort. One can estimate how long a task might take, but it is only ever an estimate. Even HMRC’s examples allow for project timescale to be built in to the contract without complaint of MOO. I am thinking of the website author example, in both cases described in and outside IR35, with no reference to MOO despite the number of days being fixed.

https://www.gov.uk/guidance/understanding-off-payroll-working-ir35