Public sector - is there a requirement to share the IR353 SDS yet? Public sector - is there a requirement to share the IR353 SDS yet?
Posts 1 to 6 of 6
  1. #1

    Contractor Among Contractors

    CheeseSlice's Avatar
    Join Date
    Mar 2009
    Location
    Melting on your hamburger
    Posts
    1,781

    Default Public sector - is there a requirement to share the IR353 SDS yet?

    To figure out if I can demand an SDS I'm trying to unpick what is actually changing for public sector off-payroll regs in April 2020, vs the 2017 ones in place now.
    The gov website says this
    Public sector clients
    You must continue to apply the rules when the changes come into force on 6 April 2020. However, from this date there are extra responsibilities that will affect you.
    click on the link and you see the following:
    You’ll need to decide the employment status of a worker, you must do this for every contract you agree with an agency or worker. You’ll need to:

    • pass your determination and the reasons for the determination to the worker and the person or organisation you contract with
    • make sure you keep detailed records of your employment status determinations, including the reasons for the determination and fees paid
    • have processes in place to deal with any disagreements that arise from your determination


    ....and so on....
    Its quite hard to go back to the original 2017 wording to see if the SDS sharing bit is already needed or not.

    Does anyone know the score?

  2. #2

    Contractor Among Contractors

    CheeseSlice's Avatar
    Join Date
    Mar 2009
    Location
    Melting on your hamburger
    Posts
    1,781

    Default

    before anyone asks, I am going to speak to a tax specialist about this.
    Just wondered if anyone else had to do this.

  3. #3

    Still gathering requirements...


    Join Date
    Dec 2018
    Posts
    74

    Default

    Quote Originally Posted by CheeseSlice View Post
    To figure out if I can demand an SDS I'm trying to unpick what is actually changing for public sector off-payroll regs in April 2020, vs the 2017 ones in place now.
    The gov website says this


    click on the link and you see the following:


    Its quite hard to go back to the original 2017 wording to see if the SDS sharing bit is already needed or not.

    Does anyone know the score?
    No the requirement was much looser in 2017, didn't include why or the requirement to pass it to the worker.

  4. #4

    My post count is Majestic

    northernladuk's Avatar
    Join Date
    Mar 2009
    Posts
    40,798

    Default

    Quote Originally Posted by ComplianceLady View Post
    No the requirement was much looser in 2017, didn't include why or the requirement to pass it to the worker.
    Are you sure about that? . I thought there was a right for the contractor to ask for a copy of the determination? I tried pulling this one at an inside gig I was on a got pulled to one side and told they don't like trouble makers. I am sure I pointed out the clause and they just dais they'd explained the situation so up to me what I did next.
    'CUK forum personality of 2011 - Winner - Yes really!!!!

  5. #5

    Still gathering requirements...


    Join Date
    Dec 2018
    Posts
    74

    Default

    Quote Originally Posted by northernladuk View Post
    Are you sure about that? . I thought there was a right for the contractor to ask for a copy of the determination? I tried pulling this one at an inside gig I was on a got pulled to one side and told they don't like trouble makers. I am sure I pointed out the clause and they just dais they'd explained the situation so up to me what I did next.
    There was a requirement to provide the Status but not any reasoning and there wasn't the mechanism to pass it through the chain. Plus there was no 'dispute process'.

  6. #6

    Contractor Among Contractors

    CheeseSlice's Avatar
    Join Date
    Mar 2009
    Location
    Melting on your hamburger
    Posts
    1,781

    Default

    I was directed to ITEPA 2003 61T
    Had to google it, but here it is
    61T - Information to be provided by clients and consequences of failure
    ..[snip]..
    (4)If the information which subsection (1) requires the client to give to a person has been given (whether in the contract, as required by subsection (2) or (3) or otherwise), the client must, on a written request by the person, provide the person with a written response to any questions raised by the person about the client's reasons for reaching the conclusion identified in the information.
    (5)A response required by subsection (4) must be provided before the end of 31 days beginning with the day the request for it is received by the client.
    ..[snip]..

    Subsection (1) refers back to section 61M which is about defining the determination. I haven't followed it all through myself but my friendly tax adviser told me this means you can get the status reasoning out of the client under the 2017 rules and they must comply within the given timeframe.

Posting Permissions

  • You may not post new threads
  • You may not post replies
  • You may not post attachments
  • You may not edit your posts
  •