...and the answer is
...maybe. I've had a reply from HMRC's IR35 Unit:
"To answer your question; the MOD would be responsible for paying the Tax / NICs from your engagement. When you disagree and feel you have been taxed incorrectly, you can request a repayment through your Self-Assessment tax return which HMRC will consider. You will be entitled to challenge HMRC's decision on the validity of a repayment claim through a tax trubunal."
Sounds like Ouch if you're the MOD's HMRC-compliance office next April!
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Reply to: Update to off payroll in Public Sector
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Previously on "Update to off payroll in Public Sector"
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So following that link and reading this para:
"If the person you have a contract with asks for the reasons behind your decision in writing, you must respond within 31 days. If you don’t, you’ll become responsible for paying the tax and NICs due."
I'm at the MOD, have written multiple times asking for the 'reasons behind their decision', and have heard nothing back. 31 days has long passed. So they are now responsible for paying the tax and NICs due?
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Update to off payroll in Public Sector
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