If the client makes a blanket determination then:
"They do not constitute ‘reasonable care’ – They breach a requirement of the legislation section 61T(6)(c), resulting in the tax risk passing back up to the hirer from the agency (‘fee-payer’)."
I assume this means that say the client deems inside but the agent disagrees and settles my invoices gross. If I'm later investigated and I lose, then it's the client that's liable. But I can't see that clearly in the rules (which admittedly I struggle to follow!)
Can anyone explain how the risk transfers back to the client if they don't take reasonable care?
(P.s. I know no agent will do this - just trying to understand the rules, to maybe scare the client a little...)
"They do not constitute ‘reasonable care’ – They breach a requirement of the legislation section 61T(6)(c), resulting in the tax risk passing back up to the hirer from the agency (‘fee-payer’)."
I assume this means that say the client deems inside but the agent disagrees and settles my invoices gross. If I'm later investigated and I lose, then it's the client that's liable. But I can't see that clearly in the rules (which admittedly I struggle to follow!)
Can anyone explain how the risk transfers back to the client if they don't take reasonable care?
(P.s. I know no agent will do this - just trying to understand the rules, to maybe scare the client a little...)
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