Originally posted by sojan
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Previously on "Outside IR35 - Documents and formal paperwork requirements"
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Originally posted by jamesbrown View PostThe legislation is a little vague about what constitutes an SDS, but an e-mail would be fine as a transmission mechanism.
Plus these explanatory notes.
The hard part is "reasonable care" (61NA(2)). This is what the ESM says about it:
https://www.gov.uk/hmrc-internal-man...anual/esm10014
In short, it's impossible for us to say whether it is a "valid" SDS because "reasonable care" has a complex interpretation, but it was probably transmitted acceptably (a CEST results plus an e-mail). It probably should've identified the supply chain more clearly. Either way, this is first and foremost a problem for the supply chain above YourCo.
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The legislation is a little vague about what constitutes an SDS, but an e-mail would be fine as a transmission mechanism.
“Meaning of status determination statement
61NA(1) For the purposes of section 61N “status determination statement” means a statement by the client that–
(a)states that the client has concluded that the condition in section 61M(1)(d) is met in the case of the engagement and explains the reasons for that conclusion, or
(b)states (albeit incorrectly) that the client has concluded that the condition in section 61M(1)(d) is not met in the case of the engagement and explains the reasons for that conclusion.
61NA(2) But a statement is not a status determination statement if the client fails to take reasonable care in coming to the conclusion mentioned in it.
61NA(3) For further provisions concerning status determination statements, see section 61T (client-led status disagreement process) and section 61TA (duty for client to withdraw status determination statement if it ceases to be medium or large).”
Sub-paragraph 12(6) inserts new section 61NA into ITEPA 2003, which introduces the concept of a “status determination statement”. In order to be a valid “status determination statement” it must include the client’s status determination with respect to that engagement, as well as the reasons for reaching that determination. New section 61NA also requires the client to take reasonable care when making that determination.
https://www.gov.uk/hmrc-internal-man...anual/esm10014
In short, it's impossible for us to say whether it is a "valid" SDS because "reasonable care" has a complex interpretation, but it was probably transmitted acceptably (a CEST results plus an e-mail). It probably should've identified the supply chain more clearly. Either way, this is first and foremost a problem for the supply chain above YourCo.
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I don't think there's much else you can do really.
Well done on getting an outside gig
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Originally posted by ladymuck View PostIf you've ever looked at the CEST output, you'd see that the scope for personalising it is optional / limited. If the client has done role based assessments then you wouldn't expect it to be personalised to you anyway.
Is the email taking the place of the SDS? You don't mention receiving one of those and that's a document specifically mentioned in the legislation.
I Had sent a template from qdos SDS and they emulated the Status Determination Statement as an email. So I didn't receive an SDS PDF or letter-head as such, but much of the template contents are in the email.
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If you've ever looked at the CEST output, you'd see that the scope for personalising it is optional / limited. If the client has done role based assessments then you wouldn't expect it to be personalised to you anyway.
Is the email taking the place of the SDS? You don't mention receiving one of those and that's a document specifically mentioned in the legislation.
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Outside IR35 - Documents and formal paperwork requirements
As part of new contract extension, the agency and the end-client provided that the work is "outside assessment".
I have received
1. A CEST assessment copy with end-client and Agency info (as Hirer) - but no mention of my name or limited company.
2. An email stating (from agency with names & mention of End-client), that the contract is outside (this is addressed to me as director & my limited company)
3. Normal contract extension document
Just double checking If (1) and (2) enough for/as formal documentation?Last edited by sojan; 2 April 2021, 08:30.Tags: None
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