Reasonable care

[SimonMac]

It's actually nice to see you coming out to try and make this work.

Take a step back. The problem is the blanket ban. Now this is where it gets interesting, because just last week HMRC released draft legislation that could mean your company's blanket ban is no longer legal. You'll have to read into the detail but do take a look: ESM10014 - Employment Status Manual - HMRC internal manual - GOV.UK

This is just draft but it shows the lines along what HMRC are thinking.

Now you need this guy for another year - so you know it's a temporary role, so why not just put in the effort to ensure that his contract is genuinely outside IR35 from April onwards? Surely this would be far easier than the roundabout route with the offshore supplier.

Pulling this from a different thread so as not to derail that one.

Even the new draft ESM is stacking the deck in the clients favour, the examples are binary but most of the cases I've seen (including my own) sit somewhere in the middle. For example the ESM states:

"The client decides not to take any steps to prepare for the introduction of the off-payroll working rules"

But by sending out an SDS they can say they have taken steps, I don't think that even with these changes there is a clear definition of what reasonable care is so the only way it can be determined is through the courts which is of no use to anyone being caught out now