Staying in the same public sector contract after April 2017

[teapot418]

The client doesn't have to use the tool - but they do need to make an assessment within 30 days of them being asked to provide one.

So as long as they make that determination, using whatever method they decide, then that will determine who is on the hook for any tax and NI due.

31 days

[Kingman66]

31 days from what date?.. 6th April?

Reason I ask is because our current BSB and Agency are in dead lock because the PSB want the Agency to make the assessment but the Agency want PSB to make the decision.

The reason given for the faffing about is because the assessing organisation carries the risk of a fine from HMRC if they are found in future to have wrongly assessed – neither PSB or Agency want the liability.

Informed that, Any back tax arising from an audit by HMRC of individuals found to be caught by IR35 will be paid for by the individual as has always been the case.

[eek]

31 days from what date?.. 6th April?

Reason I ask is because our current BSB and Agency are in dead lock because the PSB want the Agency to make the assessment but the Agency want PSB to make the decision.

The reason given for the faffing about is because the assessing organisation carries the risk of a fine from HMRC if they are found in future to have wrongly assessed – neither PSB or Agency want the liability.

Informed that, Any back tax arising from an audit by HMRC of individuals found to be caught by IR35 will be paid for by the individual as has always been the case.

31 days from the data of request. Since February agencies have had a difficult decision - ask now and get certainty (albeit with the likelihood of the answer being inside) or wait for the tool to arrive and hope the end client can arrive at an outside decision...

[Kingman66]

31 days from the data of request. Since February agencies have had a difficult decision - ask now and get certainty (albeit with the likelihood of the answer being inside) or wait for the tool to arrive and hope the end client can arrive at an outside decision...

So just to clarify, The PSB has to carry out the IR35 assessment within 31 days of the request from the PSC?

[RonBW]

So just to clarify, The PSB has to carry out the IR35 assessment within 31 days of the request from the PSC?

From the PSC or the agency. But once they are asked to provide a determination then they must do it in that timescale. If they do not provide a determination then they are liable for any taxes that become due.

[teapot418]

So just to clarify, The PSB has to carry out the IR35 assessment within 31 days of the request from the PSC?

But the legislation saying they have to respond within 31 days does not take effect until the 6 April. Right now, they don't have to do anything (although it could well be within their interests to do so)

[eek]

But the legislation saying they have to respond within 31 days does not take effect until the 6 April. Right now, they don't have to do anything (although it could well be within their interests to do so)

If I was being evil asking now and complaining on April 8th that they haven't responded in time would be fun

[Kingman66]

But the legislation saying they have to respond within 31 days does not take effect until the 6 April. Right now, they don't have to do anything (although it could well be within their interests to do so)

Do you have a link to this particular 31 day notice legislation please?

[RonBW]

Do you have a link to this particular 31 day notice legislation please?

https://www.gov.uk/government/public...technical-note

"35.The public sector client must reply to the written requests for a decision on whether the off-payroll rules are applicable or for the reasons why the client reached a conclusion within 31 days of receiving the request. If the public sector client does not reply to the request as to whether the off-payroll rules apply within 31 days they become responsible for accounting for PAYE."

[DaveB]

Just had an interesting email land in my inbox via the Digital Outcomes and Specialists framework.

Not one I will be following up as it's not my specialty (Oracle DBA) but bearing in mind this is for MOD and their previous attitude.

Army Headquaters IAS - AST Oracle DBA (ARMYHQ2/00154)
...

Address where the work will take place

The place of delivery of the contract shall be at such location as agreed between the Specialist Company and the Authority.

Working arrangements

The Specialist company shall use its own initiative as to the manner in which services are to be delivered; for the avoidance of doubt, the Specialist Company shall not be supervised, directed or controlled regarding how the services are delivered. The Specialist Company shall use its own equipment where security requirements permit. The Specialist Company is expected to provide the services on such hours/days as required to meet any deadlines, as agreed between the Specialist Company and the Authority. The Specialist Company shall provide the necessary resources to support the Services which shall include one or more specialists.