Substitution or the right of Substitutions means that the contractor has the right to
send an replacement with the same skill set to perform the contracted task.
If your contract states that replacements are able to be sent then your personal service
is not required and will almost always stop any IR35 challenge by HMRC.
It's important that you the contractor has the control over the Substitution, The client
shouldn't be able to refuse the replacement that is sent.
It's important that the contract states than any expense incurred in providing a substitute
it will be paid by the company not the client.
What HMRC likes to see is companies who need to bring in contractors are doing for the
skills not the person.
In the Next video i'm going to be talking about the issue of control
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