ER and the 2 year stand down ER and the 2 year stand down - Page 2
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  1. #11

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    DeludedKitten's Avatar
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    Nov 2016


    Quote Originally Posted by WordIsBond View Post
    It's a company liability. They'd have to make a case that you were negligent in your duties as a director to come after you personally. If you have a contract review that says you are outside then it would be pretty hard for them to make that case.
    I agree - it comes under Regulation 72 of the Income Tax (PAYE) Regulations.

    If the company / employee undertook due diligence and determined that there was no tax to pay because they were outside IR35, then it would be impossible to show that the failure to collect the "right" tax was wilful - it was an error that was made in good faith, so cannot be transferred to the individual.

    OTOH, if you did your checks etc and thought you were inside but didn't pay the taxes anyway then there could be a chance that HMRC would be able to show that this was a wilful act and transfer the debt to the individual.
    Last edited by Contractor UK; 27th June 2020 at 14:40.
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