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David Harmer discusses Mutuality of obligation's impact on IR35 compliance and HMRC's approach.
Published on 6 October, 2025
Mutuality of obligation (MOO) is a test of whether the end-client must provide a contractor with work, and whether the contractor is obliged to carry out that work.
MOO has become a key factor in IR35. However, it creates a set of unique challenges and is largely considered the biggest employment status hurdle for contractors in the UK.
Our director of contractor solutions, David Harmer, spoke to ContractorUK about why MOO has the potential to cause so many headaches. He discusses key case law, the practical implications for contractor IR35 compliance, and HMRC's approach to the matter.
