Hi,
I see mention of this in one page regarding SDC. Is this 'kit' a real thing that someone has made up to help us, or is it a term for something that we should compile and store out of our own volition?
John.
I see mention of this in one page regarding SDC. Is this 'kit' a real thing that someone has made up to help us, or is it a term for something that we should compile and store out of our own volition?
John.

. Anyway, no, there's no "kit", simply good practice, which is to evidence your status during the contract if it's outside IR35. One element of that is D&C, so you should record concrete evidence of any lack of D&C, such as the ability to set your own hours, location and, crucially, your own working methods to meet the agreed deliverables.
Trouble is, the 'rules' are all a bit ambiguous, so it seems, and perhaps it's not really possible to come up with such a thing.
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