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Posted Tue, 14 May 2024 14:13:51 GMT by Sam
Hello! When filling out the Check employment status for tax (IR35) questions online, the question "Will you be an office holder?" comes up. Is this question referring to me (worker) having office holder responsibilities for the client as part of that contract? (This is my current understanding of it, but it seems unclear). The alternative is that the question refers to me being an office holder for my own company (intermediary), which is true and changes the outcome of the questionnaire. Many thanks!
Posted Fri, 17 May 2024 05:47:27 GMT by HMRC Admin 25 Response
Hi Sam,
Please have a look here:
Employment status
Which defines the meaning of 'office holder'.
Thank you. 
Posted Fri, 17 May 2024 16:05:50 GMT by Sam
Thanks, but that hasn't answered my question - I understand what an office holder is but I need to know which party (in IR35 terms - so either Intermediary or Client) that specific question is referring to. As I say I'm quite certain it's talking about the client, but some confirmation on that would be appreciated
Posted Wed, 22 May 2024 14:12:04 GMT by HMRC Admin 19 Response
Hi,

It is referring to the client.

Thank you.

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