Based on the limited information provided, this seems pretty straightforward to me. The client has not supplied an SDS. An SDS is only an SDS when it is timely and reasonable care has been taken in its preparation. Reasonable care means that, minimally, reasons are provided that support the determination. If the client has not issued an SDS, Chapter 10 ITEPA is perfectly clear that the liability rests with the client, not the Fee Payer ("as if for any reference to the fee-payer there were substituted a reference to the client"). The Fee Payer cannot eliminate this liability simply by correcting their PAYE/RTI returns, because they failed to take reasonable care, and I think this will be found to be true.
Essentially, it sounds as though the Fee Payer is playing ball in covering the client's **** and you are, so far, playing along because there isn't a tremendous amount you can do about it. Ultimately, you always have the route of correcting this mistake via your SATR (but you will need advice on how to do that properly), which will then trigger an investigation.
Essentially, it sounds as though the Fee Payer is playing ball in covering the client's **** and you are, so far, playing along because there isn't a tremendous amount you can do about it. Ultimately, you always have the route of correcting this mistake via your SATR (but you will need advice on how to do that properly), which will then trigger an investigation.
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