Changes to DOS: Digital Specialists re IR35

[David71]

The old guidance on DOS for buyers was that 'Buyers can only use the Digital Outcomes and Specialists framework for workers who meet the rules for working off-payroll (known as ‘outside IR35’).'

Looking at the latest buyers guidance today:
'From 6 April 2021 you need to decide the employment status of every worker who operates through their own intermediary, even if they are provided through an agency.
You should communicate your determination using a Status Determination Statement (SDS).'

Is it me or does it look like the government didn't know IR35 rules were changed for public sector contracts back in 2017 and have only started applying them in DOS this year?

https://www.gov.uk/guidance/digital-...s-buyers-guide

[northernladuk]

I was in public sector when it hit and they spent a lot of time looking in to it all before it landed which I was quite surprised at. They then applied it (badly) in April 17, mainly as blanket determinations, and people left in droves. I've been back in PS twice since then and in both cases I was outside and everything was done right. There were inside and outside people on site in both cases.

All in all it looked like they were well aware and applying them to individual roles as required. I don't doubt for one minute it's a mess in the background and all sorts of unfair determinations etc, this is the PS we are talking about here... but they are more than aware and have been applying it since 2017 from what I can see.

I'd say it's just the guidance that has been updated to reflect the changes to it when it hit for the public sector. They've had three years to refine the process so maybe the guidance is just being update to reflect any differences in the approach from when it hit in 2017 to now.

[ladymuck]

SDS wasn't a thing (do correct me if I'm wrong) when the IR35 changes were first implement in the public sector. I suspect this could be an aligning of public and private sector rules?

[Lance]

When buying from Digitial Outcomes, the public body gets a lot less say in the commercial relationship. So in general, it will always be a B2B payment, within the Ts&Cs that are uploaded with the framework sign off.
What I think that link is saying applies to workers provided in that framework.

So if the service provided is a product, and no workers provided to the client, then it's outside IR35 all the way.

If the service is to provide workers then it will get messy. In this case if the client decides the workers are inside they will have to do the usual with the workers actual monetary remuneration, and the consultancy margin for that worker will have to be paid to the supplier.

I *think*

IANAL

[m0n1k3r]

The old guidance on DOS for buyers was that 'Buyers can only use the Digital Outcomes and Specialists framework for workers who meet the rules for working off-payroll (known as ‘outside IR35’).'

Looking at the latest buyers guidance today:
'From 6 April 2021 you need to decide the employment status of every worker who operates through their own intermediary, even if they are provided through an agency.
You should communicate your determination using a Status Determination Statement (SDS).'

Probably driven by the numerous "Please confirm whether this opportunity is outside IR35" questions to each and every opportunity posted through the framework in total ignorance of the rules of the framework.

[eek]

Probably driven by the numerous "Please confirm whether this opportunity is outside IR35" questions to each and every opportunity posted through the framework in total ignorance of the rules of the framework.

Last week there was a 5 person piece of work that states everyone needs to be inside IR35 - so it's not as clear cut as you make it out to be.