With IR35 it’s more complicated than that. The contractor needs to be able to dictate pretty much everything about the way the job is performed. How, where and when. Big nose (and the others getting caught) was told ‘where’ to work and ‘when’ to work on too many occasions, so it became routine and triggered the investigation. The onus on complying with IR35 used to be on the contractor for a long time but moved to the payer a few years back, but you have always been able to get contracts reviewed and tested and insurance against HMRC investigations and fines, these greedy buggers probably chose to save the money instead. I haven’t worked outside IR35 for 4 years but still pay for insurance just in case. Think after 6 years I can cancei