"GFSL employed a large number of contractors throughout the period, some of whom were engaged off-payroll. GFSL used all available resources to judge whether contractors were in
scope for IR35, and informed the agencies through which these contractors had been recruited of their IR35 status. These initial reviews identified a number of individuals as out of the scope
of IR35. Following further advice, it has now been determined that these individuals should have been treated as inside the scope of IR35 and action has been taken to rectify this treatment.
As GFSL is a public sector body, responsibility for the historic liability for any underpaid tax sits with GFSL, rather than the individual."
Page 92
Gov Facility Services Limited Annual Report October 2019
I'm guessing when it says historic liability, it just means up to when the IR35 public sector reform took place.
scope for IR35, and informed the agencies through which these contractors had been recruited of their IR35 status. These initial reviews identified a number of individuals as out of the scope
of IR35. Following further advice, it has now been determined that these individuals should have been treated as inside the scope of IR35 and action has been taken to rectify this treatment.
As GFSL is a public sector body, responsibility for the historic liability for any underpaid tax sits with GFSL, rather than the individual."
Page 92
Gov Facility Services Limited Annual Report October 2019
I'm guessing when it says historic liability, it just means up to when the IR35 public sector reform took place.
Comment