The IR35 control test: what counts as control

In short: employment requires a sufficient framework of control — the right to decide what work is done, how, when and where. Since PGMOL (2024), that right doesn't have to involve day-to-day instructions. What matters is the right the client has, not just how often it uses it.

The four questions

Question	Points away from employment	Points towards employment
What work is done?	A defined scope or deliverables; changes need agreement	The client can move you onto any task it chooses
How is it done?	You choose methods, tools and approach	The client directs methods, priorities and standards like a manager
When is it done?	You set your hours to meet deadlines	Set hours, timesheets approved by a line manager
Where is it done?	You choose, subject to genuine practical needs	On site because the client requires it, not because the work needs it

What PGMOL changed

The Supreme Court held that control is "not confined to the right to give direct instructions", and that the question is whether there is "a sufficient framework of control" in each engagement. Rules, standards and assessment can amount to control even if no one tells you what to do minute by minute. So a contract clause saying "the consultant decides how the services are performed" is undermined if a schedule requires you to follow the client's instructions, attend daily stand-ups and work set hours.

Clauses to look for

• "Reasonable instructions" or "direction of the Client" — the most common red flag.
• Working hours and location fixed in the contract without a practical reason.
• Line-manager language — "report to", "supervised by", "performance reviews".
• Client policies applying in full, as they would to staff (beyond reasonable security and health and safety rules).

Reality beats wording

Expert contractors are often not told how to do the job simply because the client couldn't do it themselves — that doesn't by itself mean there's no right of control. Tribunals look at what the client is entitled to do. Make sure both the contract and day-to-day practice show you deciding how the work gets done.

Sources: HMRC v Professional Game Match Officials Ltd [2024] UKSC 29; Ready Mixed Concrete (South East) Ltd v Minister of Pensions [1968]. General information, not legal or tax advice.