Here we go then. SDS received. Inside determination.

[DaveB]

The determination has been based on the following key factors:

• Substitution – There are substitution clauses within the WBA contract which allow the Individual to appoint a substitute to perform the services of the Individual, however approval is required from the client and therefore an unfettered right of substitution does not exist.

• Control – Throughout the engagement, the Company will be under the supervision of WBA who retain the right to exercise how, when and where the service is delivered even where that right is not exercised.

• Financial Risk – The engagement is based on an agreed day rate and there is no provision for additional costs to be incurred by the Company as result of late or sub-standard delivery. In addition, there is no requirement for the Company to invest significant capital in advance of delivering the service and therefore it has been concluded there is no financial risk to the Company associated with the engagement.

Preparing an appeal now since they haven't considered MoO at all, have misunderstood the meaning of "unfettered right" in the substitution and ignored the contractual clauses around control and actual working practices and obligations to correct failures at our own cost.

[eek]

Preparing an appeal now since they haven't considered MoO at all, have misunderstood the meaning of "unfettered right" in the substitution and ignored the contractual clauses around control and actual working practices and obligations to correct failures at our own cost.

Just say farewell and move on to the next client - that SDS was obvious from the time you first posted - the client wants employees.

[GhostofTarbera]

Client has confirmed you have always been within IR35

Are you going to pay back taxes, expenses etc?


Sent from my iPhone using Contractor UK Forum

[cojak]

A bit surprised that you thought it was going to end differently tbh.

[jamesbrown]

They've taken reasonable care. The rest is he said/she said. You aren't going to turn this around, but I assume you want to appeal in order to register your disagreement as it relates to your earlier status, which is surely now in question. Makes sense, I suppose. Your earlier status is in question though.

[andydd68]

They've taken reasonable care. The rest is he said/she said. You aren't going to turn this around, but I assume you want to appeal in order to register your disagreement as it relates to your earlier status, which is surely now in question. Makes sense, I suppose. Your earlier status is in question though.

But surely this is going to apply to many/the majority ?.....It appears there is little we can do about it. I wonder whether the IR35 change makes it less or more likely that HMRC will go after contractors for previous tax, comments made by Rishi appear not ?!

[northernladuk]

But surely this is going to apply to many/the majority ?.....It appears there is little we can do about it. I wonder whether the IR35 change makes it less or more likely that HMRC will go after contractors for previous tax, comments made by Rishi appear not ?!

We've only been discussing this in every other post for the past 3 months. There is even a sticky on it.

[eek]

But surely this is going to apply to many/the majority ?.....It appears there is little we can do about it. I wonder whether the IR35 change makes it less or more likely that HMRC will go after contractors for previous tax, comments made by Rishi appear not ?!

For the 2019/20 tax year HMRC don't need to start investigating you until early 2024 (but will probably do so earlier once HMRC's need for money kicks in).

Why do you think the public sector changes kicked off in April 2017 and the private sector changes kicked off in April 2020? It gives HMRC a whole year to start chasing public sector contractors who worked in the public sector in 2016/17 as outside IR35 but remained post April 2017 as inside..

[LondonManc]

But surely this is going to apply to many/the majority ?.....It appears there is little we can do about it. I wonder whether the IR35 change makes it less or more likely that HMRC will go after contractors for previous tax, comments made by Rishi appear not ?!

Correct and anyone who doesn't appeal will, imho, be seen as both not taking due care and by extension accepting that they've been inside all along. Lube em up boys!!

[eek]

Correct and anyone who doesn't appeal will, imho, be seen as both not taking due care and by extension accepting that they've been inside all along. Lube em up boys!!

Only if (and don't take this the wrong way DaveB as it's not aimed at you) you wait long enough to for an SDS determination to be issued.

The ideal approach was to leave early enough that no SDS determination was done for your contract / role...