Hi,
I'm working out how to satisfy substitution conditions (with it being such a big part of the new HMRC ESI tool). Strikes me that after April sub-contracting will no longer be a workable way to do that as it would make me a "paying agent" so liable to all the checks and penalties... so probably meaning I would become responsible for deducting PAYE & NI for the sub-contractor (in other words... nobody would touch it). Am I missing something or has the new regime just ruled out sub-contracts as a substitution option?
Background is that I am working with a client to find ways to round off a project that will go into the new tax year. Neither of us really wants them to have to pay the high rate that working inside IR35 would mean (but we're running out of options).
I'm working out how to satisfy substitution conditions (with it being such a big part of the new HMRC ESI tool). Strikes me that after April sub-contracting will no longer be a workable way to do that as it would make me a "paying agent" so liable to all the checks and penalties... so probably meaning I would become responsible for deducting PAYE & NI for the sub-contractor (in other words... nobody would touch it). Am I missing something or has the new regime just ruled out sub-contracts as a substitution option?
Background is that I am working with a client to find ways to round off a project that will go into the new tax year. Neither of us really wants them to have to pay the high rate that working inside IR35 would mean (but we're running out of options).
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