IR35 blanket assessment from 2017 - what to do?

[jamesbrown]

I am minded to accept the payment net of the NI and Tax and put it down to experience - as to be honest I am too overrun with work to be doing the small claims court thing - albeit there could be just £20 owed and it would still irk me. I do believe what comes around goes around on these things.

Sensible.

[northernladuk]

To be clear SAco does not and has never conducted any work inside IR35.

Not according to HMRC. You got paid after the 6th so all the work done on the last invoice will be inside according to them. Yes it's bollocks but that is HMRC for you.

Work on the contract with Agency-crappo was suspended on Friday 31st March 2017 which probably cost the end client and ultimately the tax-payer rather alot of money, but that is their problem.
The invoice was submitted Mon 3rd April 2017 and approved by end-client for payment 5th April 2017. There had been no notice of any dates or deadlines for payment or IR35. SAco was only informed when query was raised for non-payment of the outstanding invoice.

Very unfortunate but it's when it's paid.

I am minded to accept the payment net of the NI and Tax and put it down to experience - as to be honest I am too overrun with work to be doing the small claims court thing - albeit there could be just £20 owed and it would still irk me. I do believe what comes around goes around on these things.

It really is your only option. Fair dinkum for fighting for what is right but there are limits where it's just not worth it and this is one of them. No one else will care so not worth you getting worked up about it.
I do wish what goes around comes around was real and that it did but sadly it doesn't seem to happen in most cases.

[Protagoras]

Thanks again for your posts and views on this thread.

The invoice was submitted Mon 3rd April 2017 and approved by end-client for payment 5th April 2017. There had been no notice of any dates or deadlines for payment or IR35. SAco was only informed when query was raised for non-payment of the outstanding invoice.

I am minded to accept the payment net of the NI and Tax and put it down to experience - as to be honest I am too overrun with work to be doing the small claims court thing - albeit there could be just £20 owed and it would still irk me. I do believe what comes around goes around on these things.

Also wondering whether it was expected that an invoice raised on 3rd April would be paid before 6th April, given that the rules clearly covered contracts entered into, or payments made, on or after 6 April 2017? (This was covered in UK Gov publications).

i.e. were contract terms such that Client needed to approve and the Agency make payment within 2 working days of invoice?
If this was contractually the case then it may be possible to argue that the losses arise as a result of failure to perform to payment terms.

That said, the best I was ever able to negotiate was 4 working days for payments.

Pragmatically, accepting the net payment seems sensible. Not sure what the impact of a personally attributable NI deduction may be though.