Originally posted by ChimpMaster
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CEST Substitution question wording
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Originally posted by Rafd View PostIt would seem from the CEST question wording that even having used a sub would not demonstrate that the client has no right to refuse.merely at clientco for the entertainmentComment
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Originally posted by Rafd View PostIt would seem from the CEST question wording that even having used a sub would not demonstrate that the client has no right to refuse.
If you have actually introduced a sub correctly, paid him through your company etc , then it means that the client has accepted them - regardless of if they had the option to refuse.
I have done this.
On CEST if you say you have used a sub and paid them yourself, then you can get a monkey to answer the other questions and still guarantee outside-IR35 decision at the end.Comment
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Originally posted by ChimpMaster View Post
If you have actually introduced a sub correctly, paid him through your company etc , then it means that the client has accepted them - regardless of if they had the option to refuse.Comment
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Originally posted by Rafd View PostBut they still have the right to refuse a future sub so I think the answer to the CEST would still be YES?merely at clientco for the entertainmentComment
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Any thoughts on this scenario ?
Ive never used a substitute BUT on an occasion I was off and the IT Services company I was employed by did provide a sub to the end client, so the end client was happy to accept them, they clearly needed and held the correct skills and clearances (eDBS).Comment
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Originally posted by andydd68 View PostAny thoughts on this scenario ?
Ive never used a substitute BUT on an occasion I was off and the IT Services company I was employed by did provide a sub to the end client, so the end client was happy to accept them, they clearly needed and held the correct skills and clearances (eDBS).merely at clientco for the entertainmentComment
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Originally posted by eek View PostDoesn't help you, you need to have paid for the sub yourself...Comment
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Originally posted by andydd68 View PostFair point although CEST doesnt mention that, merely would a sub be accepted.Comment
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Are CEST and HMRC Guidance contradictory ?
Maybe some one can advise on this:
1. HMRC Guidance
The HMRC guidance says:
"Where the hirer can only reject a substitute upon grounds that they are not qualified to perform the work, this would fall within the ‘No’ category for CEST"
2. The CEST tool
The wording for the Substitution question in CEST says:
"Does the Hirer have the right to reject a substitute?
This can include rejecting a substitute even if they are equally qualified, and meet the Hirer's interviewing, vetting and security clearance procedures."
Are the two not contradictory and if so, which takes precedence ?
Given the wording in the CEST tool, unless you have unfettered rights to provide a substitute, which in a professional environment is highly unlikely, how can you ever answer that 'No, the Hirer does not have teh right to reject' ?Comment
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