The legislative proposals include other obligations, such as the need to provide a “status determination statement” exercising reasonable care and have in place a “status disagreement procedure” where the contractor disagrees with the client’s assessment. Liability to deduct PAYE and NICs will usually now fall on the end-user client, but it may also fall on another intermediary in the chain, for example an agency if there is one between the PSC and the end-user client. The government confirmed yesterday that they would take a “light touch” approach and people will not have to pay penalties for IR35 errors in the their first year of the tax changes, unless there is evidence of deliberate non-compliance.
This webinar aims to look at the ‘thorny’ issues around IR35 and the proposed legislative changes. What do we mean by “exercising reasonable care”? What are the risks associated with using umbrella companies? What happens if businesses don’t have everything in place by 6 April 2020? What steps should different parties be taking?
To find out more, click here to listen to our Webinar, where Paul Jennings, Rachel Mathieson and Shadia El Dardiry discuss these issues and more with tax specialists Marianne Tutin and Colm Kelly of Devereux Chambers.
This information is necessarily of a general nature and doesn’t constitute legal advice. This is not a substitute for formal legal advice, given in the context of full information under an engagement with Bates Wells.
All content on this page is correct as of February 26, 2020.