I find all this unbelievable. If a person wants to be self employed with all the risks that entails then you go on self assessment. If there are no risks, no short term contracts INSTEAD the person continually works for the same Company, the Company decides on what, when and where the person works for years then that is an employee. Not difficult to determine, the criteria was decided by the Building Industry back about 1990. So get rid of IR35 and those silly companies and concentrate on the criteria to determine and employee. It is not difficult