Originally posted by m0n1k3r
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https://www.gov.uk/hmrc-internal-man...manual/esm2057
Peter is not subject to SDC. The client ordered a website and gets his website at the end of the engagement.
Picking up on GB9's example of ordering the coffee. The coffee workers would not be subject by SDC from GB9. GB9 stated his requirements, they fulfilled them and handed him his coffee.
HOWEVER. If the Coffee shop worker was a contractor had had been told by his client ( the Coffee Shop ) that to make a tall-skinny-latte he must put it in a tall glass, put the milk in last, write the customers name on the front and say "Have a nice day". Then he would be caught by SDC.
So it looks like anyone working in a pure "customer-supplier" relationship is not subject to SDC but anyone who works within a team is under SDC ( or would have a difficult case arguing they were not ).
The question for me is : Does following a process ( also known as "How we do things around here" ) count as SDC?
For example if a project manager joins an organisation who have a PMO and defined project delivery practices which all PM's have to follow does that count as SDC?
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