IR35 Sessions - The 'Control' Test

Astute continues their series of videos discussing IR35 and brings you the next session which looks at the ‘Control’ test in more detail.

In this session, we speak with industry experts, Angela Ferguson (Director-Head of Employment Tax, Saffrey Champness) and Tania Bowers (Legal Counsel, (APSCo) who cover important issues regarding the tax changes and what to consider when undertaking this test.

We will offer clarification on the following topics:

  • The meaning of Control and why it is important
  • The Control test versus the Sole Trader Supervision, Direction or Control (SDC) test
  • Assignments that could fail or pass the Control test
  • What to do if Control is exercised by both party?

Keep a look out for future sessions we will be bringing you in the run-up to April 2021 and the implementation of IR35.

‘Right of Substitution’ test

‘Mutuality of Obligation’ test

‘Financial Risk’ / ‘Part & Parcel’ tests 

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!