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CEST Question

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    CEST Question

    Hello.
    I've been fortunate enough to secure a progressive client and (hopefully) engage with them on an outside-IR35 basis. The determination from the CEST tool states that off-payroll working rules do not apply (the work is not subject to control and the inputs are genuine and not contrived) - aside from this and a contract, is anyone aware of what else may be required to satisfy HMRC in the event of a future enquiry?

    #2
    Originally posted by Jefffo View Post
    Hello.
    I've been fortunate enough to secure a progressive client and (hopefully) engage with them on an outside-IR35 basis. The determination from the CEST tool states that off-payroll working rules do not apply (the work is not subject to control and the inputs are genuine and not contrived) - aside from this and a contract, is anyone aware of what else may be required to satisfy HMRC in the event of a future enquiry?
    Who is responsible for making the determination? You or the client?
    If the latter then you don't care about satisfying HMRC as it's none of your business.

    In any case, the best bet is to make sure that your working practises stay outside. That's best for all concerned.
    See You Next Tuesday

    Comment


      #3
      If the client is responsible for determining the status then they should (must?) produce a SDS summarising wha the contract status is. That plus everything else you have should suffice and then, as mentioned above, you need to maintain outside working practices and not get too comfy.

      It's also worth getting the contract reviewed to ensure it doesn't contain any nefarious clauses and check it supports the expected working practices.

      Comment


        #4
        Originally posted by ladymuck View Post
        It's also worth getting the contract reviewed to ensure it doesn't contain any nefarious clauses ...
        +1
        In particular, clauses seeking indemnities against upper supply chain tax liabilities and legal fees.

        Also, client can change its mind on Status until the first payment is made by it for the services.

        Comment


          #5
          Originally posted by Protagoras View Post

          Also, client can change its mind on Status until the first payment is made by it for the services.
          which could be some weeks/months after the contractor has had the first payment. This is about client -> agency payment.
          See You Next Tuesday

          Comment

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