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New Contract Starting 30 March 2020 ... Confused About IR35 Changes

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    Originally posted by Wall View Post
    What happens if the client does not make the determination? My understanding it’s 6th April minus 45 days is this correct?

    Sent from my iPhone using Contractor UK Forum
    The client is the Fee Payer until such time as they issue an SDS, completed with reasonable care, to the supply chain (including the contractor). So they'd be pretty stupid not to provide one, unless they are already the Fee Payer. Likewise, the contractor has a right of appeal and, if the client fails to respond within 45 days, they again become the Fee Payer. An SDS completed before April 6 can be used after April 6 to satisfy the actual legislative requirement (which will begin on 6 April, assuming it goes ahead).