A Confirmation of Arrangements (CoA) is a letter which seeks to obtain a signed agreement as to the true nature of your working relationship with your end client.
When assessing IR35 status, your working practices will always hold the most weight, particularly in an IR35 investigation where the terms of your contract will be scrutinised against the 'hypothetical contract' - i.e. the true nature in which you work.
The Confirmation of Arrangements is most useful when signed by your end client, confirming in writing their testimony that key pointers to self-employment are evident, such as a genuine right of substitution/lack of personal service and control over the provision of the services
Having a CoA letter for each assignment you undertake can significantly improve the prospects of successfully defending an IR35 enquiry, even shutting down an enquiry at the first hurdle.
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