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David Harmer explains why a genuine right of substitution illustrates a lack of personal service obligation.
Published on 6 October, 2025
A genuine right of substitution, without obligation to personally carry out work, is still classed as self-employment under IR35’s rules for contractors.
IR35 substitution was once considered a "silver bullet" defence for contractors who sought status outside of IR35. However, personal service is still a vital consideration for employment status and establishing IR35.
Our director of contractor solutions, David Harmer, explains to ContractorUK why a genuine right of substitution illustrates a lack of personal service obligation. He also gives insight on when contractor substitution clauses are unlikely to be effective for IR35 and what HMRC has to say about the issue.
