At 34square, we fully support the IR35 Off Payroll Working Rules. We aim to echo HMRC's efforts to ensure contractors are legitimately selling 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 there's no 'IR35' in our company name. And the 'square' in our name is a reference to a congregational outside space, not a geometric shape. At our core, we supply legal contracts process automation. We provide an innovative capability for contractors' ltd companies to honour contractual obligations with clients even when a main worker is not able to be present. We acknowledge contractors may rarely, some perhaps never, execute an actual substitution. Nevertheless, having the capability to generate contracts in minutes, with end-to-end original contract integrity for all parties and a legally binding contract between ltd 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. We of course do provide a robust IR35 assessment tool and process. Its purpose is to validate the integrity of outside IR35 status and provide 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 fueling 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 most desire and covet, instead living day-by-day with the very real risks associated with running a business.