Our view is to opt out.  You do not need to ensure that the agency has sufficient information under the Regulations about your skills to place you in the first place which can be a cumbersome and time consuming process.

There is an argument that if you do not opt out this causes issues with any defence against an IR35 challenge because the Regulations only apply to a worker who is under the “control” of the end user and by not opting out the contractor is essentially saying that they are under control.  As you will know if you have read our guide to IR35, control is an indication of employment, a test for which underpins an IR35 assessment.  Even in spite of this, opting out of the Regulations is agency driven, and in some cases a requirement so that the agencies can avoid the more problematic issues the Regulations cause.

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