As you can see, If you're working for multiple people, not working set hours, "could" make a loss in terms of time/equipment, provide your own equipment etc etc, then you don't count IR35 at all.
If you can answer ‘yes’ to most of the following questions, you would probably have been an employee of your client for the contract in question and therefore within the new rules.
•Do you work set hours, or a given number of hours a week or a month?
•Do you have to do the work yourself rather than hire someone else to do the work for you?
•Can someone tell you at any time what to do, when to work or how to do the work?
•Are you paid by the hour, week or month?
•Can you get overtime pay?
•Do you work at the premises of the person you work for, or at a place or places he or she decides?
•Do you generally work for one client at a time, rather than having a number of contracts?
If you can answer ‘yes’ to most of the following questions, you would probably not have been an employee of your client and therefore outside the new rules.
•Do you have the final say in how you do the work for the client?
•Can you make a loss on the contract?
•Do you have to provide the main items of equipment you need to do the job for the client, not just the small tools many employees provide for themselves?
•Are you free to hire other people on your own terms to do the work you have taken on?
•If you are free to hire other people on your own terms, do you pay them out of your own pocket?
•Do you have to correct unsatisfactory work in your own time and at your own expense?
•Do you have a number of clients at the same time?