This is typical of the standard Inland Revenue reply
indicating caught by the intermediaries legislation known as IR35

Thank you for your recent letter asking for IR35 guidance
I have reviewed the contract between Client Limited and Contractor Limited
and am of the opinion that, had it been a contract between Client Limited
and yourname, it would be considered to be a contract of service.
As such, the contract will be subject to the proposed 'intermediaries' legislation.

My reasons for coming to this conclusion are that the following clauses point clearly towards a contract of service.
The contractor or the contractor's staff agrees
  • to be present at certain times and for a certain number of hours each day or week
  • to accept the direction of anyone in the client's organisation to whom there is a requirement to report
    and to comply with their reasonable instructions
  • not to sub-contract to any third party any part of the agreed assignment
  • that the contractor is under the direction and control of the client
  • that the contractor will be paid at an hourly rate
  • that the contractor will complete a timesheet to be certified by a representative of the client

  • My opinion assumes the written terns reflect the true arrangements.
    If you disagree with the contents of this letter,
    you should tell me why you think it is wrong and provide any further infomation
    and/or documentation which you think is relevant.
    I will consider what you have told me and advise you accordingly.

    This one size fits all word template reply has been strongly criticised on the internet.
    This letter has been copied from such a source.
    The original named the Client, Contractor Company and the name of the Contractor Company Director