IR35 and Renewal

[jamesbrown]

Annoyingly, nowhere (that I can see) on the official .gov.uk site does it explicitly state that the determining factor is the date a payment is made, rather than the time period over which the work leading to that payment was performed. That's why I didn't link to it. However there is sufficient third-party commentary as well as the history of how things worked in the Public Sector to make it clear that it's the payment date that matters.

You need to look inside the draft legislation itself, which is clear about this.

https://assets.publishing.service.go...egislation.pdf

Look under Part 4, Commencement. For example:

The amendments made by Part 2 of this Schedule have effect in relation to
deemed direct payments treated as made on or after 6 April 2020, and does
so even if relating to services provided before that date.

[ForeverAutumn]

You need to look inside the draft legislation itself, which is clear about this.

https://assets.publishing.service.go...egislation.pdf

Look under Part 4, Commencement. For example:

I think that would be OK it the payment was to your limited co as that would be an indirect payment. A direct payment would be to the contractor personally. One of the reasons that we all have Ltd Cos is because payments direct would need to have tax etc deducted if paid direct

[northernladuk]

Extremely helpful responses. I know where I am working, there seems to be a lack of understanding regarding invoicing prior to the 5th April and being paid after this date. One thought did come to mind, the "being caught" if the above occurs. Surely, it would (should?) be the company/agency who gets caught and has to pay the difference. Or is this more that if you're deemed inside, HMRC will then go for the retrospective investigations and deem you were Inside previously ?

They've three months to sort it yet so plenty of time.

I'd guess the latter but we don't really know.