IR35 has added to the complexity of taxation legislation and forced many more contractors to seek specialist tax advice. An appearance or interview with the Board may be waived as long as there is not a complaint history, conviction, or judgment by any of the individuals or qualifying agents applying for a license; or for ones who did not take the exams, such as the BC-A/r (restricted limited residential license); and if there is not any experience provided.
Generally the subcontractor will either relieve the main contractor of part of the building work, or will be able to perform work at lower expense or at a greater skill level than the general contractor could.Often, a subcontractor, whether an individual or a business, forms relationships with several general contractors.
Although this is not an insurance that is legally compulsory you will find that most companies are now insisting that this be in place before you can undertake any work for them, this could even result in them withholding any monies that you have earned until you show them the insurance schedule.
Whether you are at the concept stage still deciding the nature of the project, or if you have detailed plans and are ready to execute, you should consider all of the service providers you will need to utilize as contractors who must deliver quality results for you.
The Employer has the opportunity to specify his requirements as to what is to be included within the CAR and EAR within the contract if the Contractor is responsible for the provision of such insurance alternatively the Employer specifies the cover within the policy he takes out where the Contractor is not obligated to provide insurance under the Contract.