It's on the client after end of March, so it doesn't matter when your last payment is. We no longer have to care about IR35 after this date, HMRC will only investigate larger clients. We are freeeee
- Visitors can check out the Forum FAQ by clicking this link. You have to register before you can post: click the REGISTER link above to proceed. To start viewing messages, select the forum that you want to visit from the selection below. View our Forum Privacy Policy.
- Want to receive the latest contracting news and advice straight to your inbox? Sign up to the ContractorUK newsletter here. Every sign up will also be entered into a draw to WIN £100 Amazon vouchers!
No status determination and final payment after 06/04/2020
Collapse
X
-
-
The fee payer has to determine how to treat anything paid on or after 6th April. If they don't have an SDS the liability technically sits with the end client. If you don't get a new contract/rate the fee payer can process PAYE on the pay if they believe it to be inside but they cannot deduct ERNIC from your rate and so would have to pay it on top.
Essentially it's unlikely you're just going to get PAYE processed on your existing contract - it would cost the fee payer an extra 14.2% ish.
The fee payer will be asking for an SDS and if they don't get one they'll do their own assessment. The most risk averse would issue a new contract minus the ERNIC but most would pay gross if they're confident it is outside, they have evidence they've hassled the client for an SDS and it's just the final payments.
The reason it's not more common place is it's a nightmare to manage, much easier to bring forward payrolls for anyone at the end of the contract.Comment
- Home
- News & Features
- First Timers
- IR35 / S660 / BN66
- Employee Benefit Trusts
- Agency Workers Regulations
- MSC Legislation
- Limited Companies
- Dividends
- Umbrella Company
- VAT / Flat Rate VAT
- Job News & Guides
- Money News & Guides
- Guide to Contracts
- Successful Contracting
- Contracting Overseas
- Contractor Calculators
- MVL
- Contractor Expenses
Advertisers
Contractor Services
CUK News
- Streamline Your Retirement with iSIPP: A Solution for Contractor Pensions Sep 1 09:13
- Making the most of pension lump sums: overview for contractors Sep 1 08:36
- Umbrella company tribunal cases are opening up; are your wages subject to unlawful deductions, too? Aug 31 08:38
- Contractors, relabelling 'labour' as 'services' to appear 'fully contracted out' won't dupe IR35 inspectors Aug 31 08:30
- How often does HMRC check tax returns? Aug 30 08:27
- Work-life balance as an IT contractor: 5 top tips from a tech recruiter Aug 30 08:20
- Autumn Statement 2023 tipped to prioritise mental health, in a boost for UK workplaces Aug 29 08:33
- Final reminder for contractors to respond to the umbrella consultation (closing today) Aug 29 08:09
- Top 5 most in demand cyber security contract roles Aug 25 08:38
- Changes to the right to request flexible working are incoming, but how will contractors be affected? Aug 24 08:25
Comment