IR35 Sessions – The 'Mutuality of Obligation' Test

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

In this session, we speak with industry experts, Colin Gunnell (CEO, Liquid Friday) and Angela Ferguson (Director-Head of Employment Tax, Saffrey Champness), and cover important issues regarding the tax changes.

We will cover the following topics regarding 'Mutuality of Obligation’:


  • Mutuality of Obligation (MoO) and what it means
  • Why Mutuality of Obligation is an important consideration
  • Possible implications of Mutuality of Obligation
  • Passing or failing the Mutuality of Obligation test


Keep a look out for our final session that we will bring you in the run-up to April 2021 and the implementation of IR35.


‘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!