30e78be3-e893-49b5-a3da-49d2bf169e95
  • Our subscribed members can perform a robust, simple-to-use, explicitly guided IR35 assessment process and generate and store a detailed, explicit Status Determination Statement for each engagement.
  • You can also render a Right of Substitution in your contract essentially unchallengeable with our ground-breaking substitution process, including an innovative legal contract process automation capability and an optional Right of Substitution Declaration. Read more here.


Why are these factors SO critical?

  • Since April 2021, IR35 assessments and status determination statements have become such an integral and instrumental part of the contractor engagement compliance process, that their absence now will likely be viewed as a glaring and serious omission in the event of any scrutiny by HMRC. See how your current or one of your typical contracts might fair by putting it through its paces in our simple-to-use, explicitly guided assessment tool.
  • There are multiple paths to an outside IR35 status conclusion in our tool and a right of substitution is not obligatory in generating such a conclusion. However, a right of substitution is the singularly most powerful driver of an outside IR35 status. It's the LAW. Its presence obliterates any notion of the existence of a personal service, therefore rendering an engagement 100% a contract FOR SERVICES and outside IR35, and NOT a contract OF SERVICE akin to employment. There are those that will tell you it is a loophole or a sham and if you can't back it up with capability and intent, they'd be right. With 34square, you CAN, and they'd be wrong.
  • Right of Substitution is the first area HMRC attacks in any dispute. Out of 36 IR35 appeals tribunals we reviewed, 26 cases had weak rights of substitution, many with lines in contracts. In deliberation and witness testimony, HMRC is adept at breaking the right apart, either because the right is too restricted or fettered, or perhaps because witness testimony contradicts the contract content. Sometimes back to back contracts aren’t sufficiently aligned. Or it could simply be that there's insufficient evidence of any intent or capability. HMRC won 17 of those 26 cases with an absence of a strong right of substitution and/or feasibility to execute in line with their stipulations. Read the full blog about the power of 34square to immunise you from this HMRC attack.
73225d1f-f53c-4f65-a49d-f2c6bb4343bb



Who We Help...

77c44af5-a6bc-45fc-8c5e-3280eac1a16c

Anyone who wants to sell their services via their own limited company and has a legal obligation to comply with HMRC IR35 Off Payroll Working Rules, including but not limited to:

  • Information technology contractors, including but not limited to software developers, functional consultants, cyber-security professionals
  • Quality and compliance professionals
  • Project and program managers and other project professionals
  • Business analysts and other business consultants
  • Locum doctors, pharmacists and other health professionals
  • HGV drivers, HGV mechanics, other freelance drivers and mechanics
  • Film set, TV and other media professionals, including cameramen
  • Freelance contractors in the construction industry


Here's What the Process Looks Like

c1003e72-b0dd-4717-a260-54bd787a074a
15495fd2-2ad7-4f93-b295-284d8762c22c



Our Values

At 34square, we fully support the IR35 Off Payroll Working Rules. We aim to echo HMRC's efforts to ensure contractors are legitimately selling their services as businesses and are not disguised employees. We are perhaps a little more passionate than HMRC about preserving the rights of contractors to do so. We don't see ourselves as a way to combat or shield against the rules. We're an enabler, and we view IR35 as an enabler also. It's no accident that we don't have 'IR35' in our company name. And the 'square' in our name is a reference to a congregational outside space, not a geometric shape.
a85c61c7-a2f5-4641-a6b2-1c946460310f
At our core, we're a legal contracts process automation service provider. We furnish subscribed contractors / freelance service providers with that innovative capability for their limited companies to honour their contractual obligations with clients even when a main worker is not able to be present. We acknowledge that contractors may rarely, some perhaps never, execute an actual substitution. Nevertheless, having the capability to generate contracts in a few minutes, with end-to-end original contract integrity for all parties and a legally binding contract between limited company and substitute that ensures the substitute is legally entitled to be paid by the worker's limited company, is a reassuring benefit for all involved, especially the client.

Our robust, guided IR35 assessment tool and process provides validation of the integrity of outside IR35 status and provides the ability to clearly demonstrate and evidence incontrovertible outside IR35 credentials. We have no interest whatsoever in supporting or assisting contractors to operate outside IR35 where there is no legitimate case to do so.

Fundamentally, we are committed to fuelling a thriving, compliant and credible outside IR35 channel for Personal Services Companies and for genuine freelance contractors that forego all of the security and protection of permanent employment the vast majority of people desire and covet, instead living day-by-day with the very real risks associated with running a business. Learn more about who we are.


24e08c56-7942-43ec-8edc-98ebf9f19c47