IR35 changes - crossover contracts

[jameslmorgan]

I'm about to sign a contract for a project starting middle of next week. It will be outside IR35 via my Ltd company. The project will be for 3+ months.

As it's being agreed before the April rule changes, I assume IR35 status determination is the responsibility of my PSC? But as the contract will also be valid for April/May does it then switch to the client being responsible?

Any advice or similar cases would be much appreciated....

[cojak]

I'm about to sign a contract for a project starting middle of next week. It will be outside IR35 via my Ltd company. The project will be for 3+ months.

As it's being agreed before the April rule changes, I assume IR35 status determination is the responsibility of my PSC? But as the contract will also be valid for April/May does it then switch to the client being responsible?

Any advice or similar cases would be much appreciated....

Yes, the client could switch you inside after April.

[Chart Accountancy]

I'm about to sign a contract for a project starting middle of next week. It will be outside IR35 via my Ltd company. The project will be for 3+ months.

As it's being agreed before the April rule changes, I assume IR35 status determination is the responsibility of my PSC? But as the contract will also be valid for April/May does it then switch to the client being responsible?

Any advice or similar cases would be much appreciated....

If your client is a small company, your PSC will still be responsible to determine your status. You should enquire on the size of your client. The new rules will require only medium and large companies to determine if the off-payroll working rules will apply. According to the Companies Act 20016, a small company is defined as one that does not have a turnover of more than £10.2 million, a balance sheet total of more than £5.1 million and does not have more than 50 employees.

[jameslmorgan]

Yes, the client could switch you inside after April.

Ok thanks

[jameslmorgan]

If your client is a small company, your PSC will still be responsible to determine your status. You should enquire on the size of your client. The new rules will require only medium and large companies to determine if the off-payroll working rules will apply. According to the Companies Act 20016, a small company is defined as one that does not have a turnover of more than £10.2 million, a balance sheet total of more than £5.1 million and does not have more than 50 employees.

The client is medium size so don't meet small company definition.