SDS appeal template

[northernladuk]

Like others I see it mainly as a futile exercise but it’s my right to be damned awkward as possible!

I don’t see the consequences if they just ignore the 45 days though

Personally, as crap as clients are putting people inside, just being damn awkward is only going is make things worse for the others that are left or come later. Clients can't be right happy about all the legislation as well but then the contractors start being arsey.

And being awkward when the legislation isn't even in place is.. Well.. Meh...

I guess if 45 days expires and they don't follow process you gotta report them to someone who doesn't really give a damn.

[ladymuck]

Yes there's nothing at the moment that says what happens if no response is received in 45 days and what you can do if you're still not happy with the outcome.

I demand an ombudsman is set up!

[Lockhouse]

I got given the results of an SDS questionnaire. Took me almost a whole day to collate, check and respond.

[Paralytic]

Yes there's nothing at the moment that says what happens if no response is received in 45 days and what you can do if you're still not happy with the outcome.

Clients' responsibilities (my bolding):

You must provide a response within 45 days of receiving notification that the worker or agency disagrees with your employment status determination. During this time you should continue to apply the rules in line with your original determination.

Tell the worker if the determination has not changed.

Tell the fee-payer and the worker if the determination has changed.

Failure to respond within 45 days will result in the worker’s tax and National Insurance contributions becoming your responsibility.

April 2020 changes to off-payroll working for clients - GOV.UK

So, effectively, once the law comes into place, if someone appeals and does not receive a response within 45 days, the client/fee payer should not deduct taxes.

However, if this happens, I suspect the taxes will still have been deducted, the client will then terminate the contract and then the contractor would have to chase for the deducted taxes.

[jamesbrown]

Clients' responsibilities (my bolding):



April 2020 changes to off-payroll working for clients - GOV.UK

So, effectively, once the law comes into place, if someone appeals and does not receive a response within 45 days, the client/fee payer should not deduct taxes.

However, if this happens, I suspect the taxes will still have been deducted, the client will then terminate the contract and then the contractor would have to chase for the deducted taxes.

Taxes should be deducted according to what the Fee Payer deems is reality. Failure to respond timely to an appeal only changes the Fee Payer (if not the client) and hence the responsibility for deductions, not the deductions themselves.

[Paralytic]

Taxes should be deducted according to what the Fee Payer deems is reality. Failure to respond timely to an appeal only changes the Fee Payer (if not the client) and hence the responsibility for deductions, not the deductions themselves.

That's not what that guidance notes says though, does it?

Or do you think this means that the responsibility to deduct (but not pay) the taxes rests with the client if they don't respond within 45 days? I read it as they are then passed the responsibility to pay (and not just deduct) the taxes. I've not studied the draft legislation though.

Failure to respond within 45 days will result in the worker’s tax and National Insurance contributions becoming your responsibility.

[jamesbrown]

That's not what that guidance notes says though, does it?

Or do you think this means that the responsibility to deduct (but not pay) the taxes rests with the client if they don't respond within 45 days? I read it as they are then passed the responsibility to pay (and not just deduct) the taxes. I've not studied the draft legislation though.

The responsibility to correctly operate PAYE always rests with the Fee Payer, but the liability for any failure can fall elsewhere in the supply chain, depending on circumstances, and the definition of the Fee Payer also varies based on actions. In this case, the client is the Fee Payer until they satisfy their responsibilities w/r to the SDS, including any appeals. That’s what the guidance says (and the draft legislation too).