IR35 re-assessment requirement for Contract Extensions

[sojan]

Thanks as always and much appreciated for speedy reponses
(I will take a PDF of the agency's reponse anyway to back-it up later)

[jamesbrown]

It's the working practices that matter more than the contract so, if they're comfortable with the working being unchanged, then they're right, although an extension is a natural break at which to reassess the working practices. Either way, it doesn't really matter if the supply chain above YourCo is responsible and liable (i.e., issues an SDS to you).

[ladymuck]

If the client is happy that there is no need to re-assess then carry on

[eek]

I've been given contract extension for 3 months. The original contract was deemed outside and client/agency assessment was done. The new contract though is an extension is the entire contract in full but with daily rate change. The agency/client team is of the view that no re-assessment is required, and hence the query..

If IR35 re-assessment is required for contract extension
- if it is the same role and same client
- Contract rate has changed
- Other terms and conditions remain the same

thanks in advance

Unless it's a small company the risk is with the end client, so just carry on.

[sojan]

I've been given contract extension for 3 months. The original contract was deemed outside and client/agency assessment was done. The new contract though is an extension is the entire contract in full but with daily rate change. The agency/client team is of the view that no re-assessment is required, and hence the query..

If IR35 re-assessment is required for contract extension
- if it is the same role and same client
- Contract rate has changed
- Other terms and conditions remain the same

thanks in advance