Originally posted by WordIsBond
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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.
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