Genuine Entrepreneur Activity (contract of service with another business)
A41.
If you are granted leave to enter or remain as Tier 1 (Entrepreneur) migrant, your leave will prohibit you from engaging in employment except where you are working for the business which you have established, joined or taken over. You will comply with this restriction if, for example, you are employed as the director of the business in which you have invested, or if you are working in a genuinely self-employed capacity. In this capacity you will have a contact for service.
You may not, however, be considered to be working for your own business if the work you
undertake amounts to no more than employment by another business (for example, where
your work amounts to no more than the filling of a position or vacancy with, or the hire of your
labour to, that business, including where it is undertaken through engagement with a recruitment or employment agency). In this capacity you would have a contact of service. This applies even if it is claimed that such work is undertaken on a self-employed basis.
In considering whether your work amounts to genuine self-employment (and is therefore work for
the business which you have established, joined or taken over) or is in fact employment
by another business, we will take into consideration the factors set out at:
www.hmrc.gov.uk/
employment-status/index.htm#1.
If your work amounts to no more than employment by another business, we may consider you to be working in breach of your conditions of stay, and that you are therefore liable to curtailment of your stay and/or removal from the United Kingdom.
googleit wrote:Hi
On tier 1 entrepreneur visa can your company have a contract for services with another company for an on going basis - what is IR35 ruling on that and how does this differentiate from an independent contractor and an employee
