From the client point of view, you’re usually an expensive, short-term employee, that you know only need to keep around until the project is live, or until your perm staff come back from their break. Even though you get none of the permy benefits, you’re still expected to have at least one hiring interview, fully suited and booted, and turn up for work the same aseveryone else.

From the HMRC’s point of view, you’re self-employed, and therefore treated as a company, even if you’re a one-man-band. You’re expected to provide your own equipment, define when and where you work, and who will actually do the work. If you show any sign of acting like an employee, they’ll treat you as one and tax you accordingly, thanks to IR35.

The contractor’s perspective is a muddled one. On one side they’re expected to behave as an employee, and on the other side do everything they can to avoid being confused with one.

Many contractors have their own limited company. If they operate under a company name and are approached by clients, they’re treated no differently to any other member of the service industry. You quote for the work, do it, deliver it, invoice for it. You wouldn’t interview your plumber, would you? Yet working on a project as a company, or on the same project as a contractor, the experience is totally different.

Confuses the hell out of me.