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In my experience, it has largely been moved offshore, and often to managed service companies that can flex resourcing availability to match the peaks and troughs of project work....
I'd say this is pretty simple - if they client is willing to sign off the timesheet for that day, then do it. But, i'd also be looking for some productive activity to do for that day.
As for an obligation for the client to do so, i doubt it (but will depend on the specific contract)....
I wasn't meaning FCSA, I was meaning NLUK. If some FCSA members are non-compliant (although it's not clear to what compliance he is measuring them against), then why not list them here so others can see those and avoid?...
Did the request suggest why you've been requested to complete an SA for a historical tax year? Have you considered that HMRC know that you used a disguised remuneration scheme and are now being given you the opportunity to correct your tax affairs?
No issue with you (assuming you are a director) no longer taking a salary. I'm sure your accountant has confirmed this.
What work is your wife doing to justify her salary whilst you are employed elsewhere? And could you prove the work she does is worth the remuneration if HMRC asked for...
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