Originally posted by supersteamer
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They might ask the contractor (as they normally do for non-public sector contracts) as part of a routine enquiry, or they could start by asking each PSB what roles they have determined are outside IR35 and how did they make that determination. I would suspect that the latter could yield more targets quicker than the former, plus it's easier for HMRC to ask another public sector body how they came to a decision. If the case starts from that end, it won't get near the consultancy until the agency argues breach of contract.
Until it happens, nobody knows how HMRC, PSBs, agencies and the insurance providers will react - if the role is within the public sector, is there anything for an insurance provider to get involved with? The burden of paying the right level of taxation sits with the fee payer rather than the consultancy, after all.
This is all hypothetical - until HMRC start to bring cases, it's all speculation because nobody knows how it will work (including, I suspect, HMRC).
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