SDC status: liability

[d7s3]

Unable to find this information anywhere else.

SDC status: Who does the liability fall on if HMRC determine that SDC applies after claiming expenses that are now disallowed?

I have an umbrella company telling me that the liability falls on them and not the contractor.

They're unable to provide a link, document or any other information to prove this.

SDC status seems to be determined by answering a few simple questions. It all seems to simple to be true. I bet there's a disclaimer in there absolving Umbrella liability of any disallowed expenses.

[TheFaQQer]

If you claim expenses that aren't valid business expenses, then you need to pay income tax and NI on those as if they were income.