"HMRC will stand by the result given"

[jamesbrown]

It appears that if you have to fix a job on your own time if you mess up, that's a silver bullet.

Not that I recall(?). At least in the beta, I recall doing some control tests, and that alone wasn't sufficient. The RoS is a silver bullet but, if the (incorrect) guidance is read properly, it's very difficult to pass on RoS. If you're an expert, and the (incorrect) guidance is read properly, it's very difficult to pass on D&C. The equipment question is intended to bypass a majority of contractors. Bottom line, I'm pretty skeptical about folks getting outside determinations based on their contract having a RoS or lack of D&C or a requirement to use their own equipment, if the guidance is being followed. In other words, I'm pretty skeptical that a majority of people are reading the guidance . The guidance is nonsense, of course, but it's going to lead to a lot of "inside" or "undetermined" results if it's followed to the letter.