May 17, 2024

Going Freelance as a Quantity Surveyor? Don't let IR-35 hold you back.

Author: Davin Dhillon

Date: May 17, 2024

Categories: Career, Industry 

Two men are sitting at a table looking at a piece of paper.

Taking the leap to freelance as a Quantity Surveyor can be an exciting career move. But navigating IR35 regulations can feel daunting. This post aims to break down IR35 in a clear and concise way, addressing some common misconceptions that might be holding you back.


What is IR35?


IR35 is a set of rules designed to ensure contractors working like employees pay similar taxes.


Mythbusters: Don't fall for these IR35 misconceptions.


  • Myth #1: Short contracts = Inside IR35: Contract length isn't the sole factor. You can have short contracts and still be outside IR35 if you demonstrate genuine self-employment.


  • Myth #2: One client equals Inside IR35: While having just one client can raise questions, focusing on multiple projects and maintaining control over your workload strengthens your case for being outside.


  • Myth #3: Limited company = Outside IR35: The structure of your business (sole trader vs. limited company) doesn't automatically determine IR335 status. It's about the nature of your work and control you have.


Understanding the Factors that Determine IR35 Status:


Here's what HMRC considers when assessing IR35:


  • Control: Do you have control over your working hours and methods?


  • Substitution: Can you send a replacement to work on a project?


  • Mutuality of Obligation: Is there an ongoing commitment between you and the client, or is it project-based?


  • Financial Risk: Do you bear the financial risk for equipment and overheads?


Staying Outside IR35:


  • Structure your work for genuine self-employment: Take on multiple projects, have control over your schedule, and invest in your own equipment.


  • Draft clear contracts: Avoid clauses that restrict your working hours, location, or substitution rights.


  • Seek professional advice: An accountant or tax advisor can provide personalized guidance on your specific situation.


Important Note: This information is for general understanding only. Consulting with a qualified professional is crucial for determining your IR35 status and maximising your tax efficiency.



Going freelance can be a rewarding path. By understanding IR35 and structuring your work accordingly, you can confidently embark on your freelance journey as a quantity surveyor.