IR35 Sessions – 'Financial Risk/Part & Parcel' tests

Astute conclude their series of videos discussing IR35 and bring you the last session which looks at the ‘Financial Risk/Part & Parcel’ tests in more detail.

In this session, we speak with industry experts, Alex Moore (Business Development Director at Sapphire Accounting) and Michael Howard (Relationship Manager at Brookson) and cover important issues regarding the tax changes.

We will cover the following topics regarding 'Financial Risk/Part & Parcel’:


  • Financial Risk and its meaning
  • Key considerations and the benefits of demonstrating Financial Risk
  • Part & Parcel/Distinction and its meaning
  • The importance of Part & Parcel/Distinction when considering IR35
  • Examples of when Part & Parcel/Distinction may or may not apply 

We hope you have found our advice helpful and a useful source of information in the run-up to April 2021 and the implementation of IR35.

Missed any of our videos? Catch up and watch them all here:


You can also read our Helpful Guide to the IR35 changes

If you do have any questions, please contact your consultant, phone us on 02392 221 600 or email Otherwise, keep looking out for our updates to follow soon!