Retrospective IR35 investigations

[JohntheBike]

That's not quite true.

The Intermediaries Reporting Requirements require agencies to collect and report information on contractors they engage outside of IR35. This includes NI numbers.

Employment intermediaries reporting requirements - GOV.UK

What this means for a worker - GOV.UK

Employment intermediaries report template (CSV) - GOV.UK

This includes NI numbers.

as I have already stated, I've not provided my NI number to any agency. However, I have provided a photo copy of my passport through my solicitor to prove my right to work in the UK.

"You may have to provide the intermediary with your:

name
address and postcode
National Insurance number or gender and date of birth
unique taxpayer reference (UTR) number"

[WTFH]

as I have already stated, I've not provided my NI number to any agency. However, I have provided a photo copy of my passport through my solicitor to prove my right to work in the UK.

You keep repeating yourself, doesn't make it right.

Click on the links and read them.

[JohntheBike]

You keep repeating yourself, doesn't make it right.

Click on the links and read them.

I have and highlighted the relevant text. Supplying your NI number is not mandatory. The gender and date of birth requirement is fulfilled by providing your passport details, which do not contain your NI number.

[WTFH]

I have and highlighted the relevant text. Supplying your NI number is not mandatory.

I guess you know better than the government. You must supply an NI number if you have one. If you don't have one then you must supply gender and date of birth.


How to use the employment intermediaries template - GOV.UK


3.3 National Insurance number

‘Worker National Insurance number’ must be included if the worker has one. If they don’t have a National Insurance number, there must be a gender and date of birth. If there is a National Insurance number it must be formatted as 2 letters then 6 numbers then A, B, C, D or a space, without any spaces between the sections, like QQ123456C or QQ123456.

[Lance]

I guess you know better than the government. You must supply an NI number if you have one. If you don't have one then you must supply gender and date of birth.


How to use the employment intermediaries template - GOV.UK


3.3 National Insurance number

‘Worker National Insurance number’ must be included if the worker has one. If they don’t have a National Insurance number, there must be a gender and date of birth. If there is a National Insurance number it must be formatted as 2 letters then 6 numbers then A, B, C, D or a space, without any spaces between the sections, like QQ123456C or QQ123456.

JtB is impervious to your meagre facts....

You need to state something, right or wrong, repeatedly, with a lengthy story about how you KNOW it's right, and that you won a court case in 1978.

[Skint]

Was that not the Working Practices questionnaire?

Yes, that's what I was referring to

[Skint]

Well the wording of the contract might be outside but what are the working practices in reality? Is the RoS really true? It's not breach of contract if the contractor wasn't being completely truthful about the working practices and RoS.

It's good marketing for the insurer to win a case.

If the insurer thinks the case is unlikely to win it must be because of the information supplied by the contractor was incorrect and they think that HMRC have a reasonable case.

That's kind of what I meant - if the contractor had answered all the questions truthfully and was truly operating outside IR35, with real RoS, no MOO, Direction and all that, I would hope there'd be no circumstances under which the insurer wouldn't fight their corner.

If someone is truly outside now but switches to umbrella (because the only other option is unemployment) with the same client, I would expect an insurer to back them if HMRC opened an enquiry.

[JohntheBike]

I guess you know better than the government. You must supply an NI number if you have one. If you don't have one then you must supply gender and date of birth.


How to use the employment intermediaries template - GOV.UK


3.3 National Insurance number

‘Worker National Insurance number’ must be included if the worker has one. If they don’t have a National Insurance number, there must be a gender and date of birth. If there is a National Insurance number it must be formatted as 2 letters then 6 numbers then A, B, C, D or a space, without any spaces between the sections, like QQ123456C or QQ123456.

no official organisation has advised me that I have not provided my NI number. I would have thought by now if there were any issues, I would have been advised.

[jamesbrown]

no official organisation has advised me that I have not provided my NI number. I would have thought by now if there were any issues, I would have been advised.

They probably weighed the risks of non-compliance against the risks of contacting you.

[JohntheBike]

They probably weighed the risks of non-compliance against the risks of contacting you.

now you are beginning to understand!

I guess the reason for the regulations is to ensure that no one who is not entitled to work in the UK is identified. So, if HMRC were to make an issue at any time, would it be

1. that the agency didn't report correctly
2. that the agency did pay someone who was not entitled to work in the UK.

My agency might be guilty of 1, but not 2. So would bureaucracy over ride reality?