Fact: Limited Company contractors will only fall outside of the scope of the AWR if they are in business on their own account i.e. outside of IR35.
It is also worth noting that if individuals are found to be inside IR35, any attempt to manipulate a contract to say that contractors are outside IR35 when, they are in-fact inside, will be viewed as avoidance.
Guidance issued in June 2011, states:
“If the arrangements do not reflect the reality of the relationship (e.g. despite the wording of the contract, the actual reality is that the individual is not in business on their own account and they work under the supervision and direction of the hirer) or are an avoidance tactic, then individuals are likely to fall into scope of the Regulations.