No status determination and final payment after 06/04/2020

[Unix]

It's on the client after end of March, so it doesn't matter when your last payment is. We no longer have to care about IR35 after this date, HMRC will only investigate larger clients. We are freeeee

[ComplianceLady]

The fee payer has to determine how to treat anything paid on or after 6th April. If they don't have an SDS the liability technically sits with the end client. If you don't get a new contract/rate the fee payer can process PAYE on the pay if they believe it to be inside but they cannot deduct ERNIC from your rate and so would have to pay it on top.

Essentially it's unlikely you're just going to get PAYE processed on your existing contract - it would cost the fee payer an extra 14.2% ish.

The fee payer will be asking for an SDS and if they don't get one they'll do their own assessment. The most risk averse would issue a new contract minus the ERNIC but most would pay gross if they're confident it is outside, they have evidence they've hassled the client for an SDS and it's just the final payments.

The reason it's not more common place is it's a nightmare to manage, much easier to bring forward payrolls for anyone at the end of the contract.