Originally posted by NotAllThere
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Previously on "A simple statement declaring "No SDC" will NOT suffice as evidence"
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Originally posted by jamesbrown View PostIn other words, it is for case law to determine the question of sufficiency and whether "the SDC test is either met or isn't". I love the spin they put on everything
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Originally posted by Qdos Contractor View Post
There’s no definition of the meaning of the SDC test in law. For the purposes of the agency and travel and subsistence legislation, the SDC test is:
- a test in isolation – there might be many indicators that suggest the SDC test is met, none of the other employment status indicators, for example, financial risk, the right to personal service etc, are considered when applying the SDC test, and
- not a question of extent; the SDC test is either met or it isn’t
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Originally posted by LondonManc View PostThat links to a "From 6 April 2014" statement. Am I missing something?
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Yeah, they mentioned that in the notes that accompanied the budget documents (or the draft Finance Bill, I don't recall). This is the specific ESM you're referring to:
https://www.gov.uk/hmrc-internal-man...manual/esm2042
HMRC do not consider a signed declaration from the worker that simply states they are not subject to (or to a right of) supervision, direction, or control by anyone constitutes sufficient evidence for the purposes of the Agency Legislation.
BTW, for anyone that may be confused when reading through this, note that the requirements of the Agency Legislation don't apply to PAYE salary received from a PSC or to non-employment income (dividends).
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Originally posted by lucycontractorumbrella View PostAt last we have the SDC guidance released by HMRC on the day the legislation comes into force...
It appears as if the elusive EDM model will be short lived and Umbrella's looking to simply gain a declaration of no SDC may have to rethink!
"HMRC does not consider signed waivers and generic statements that the manner in which the worker personally provides the services is not subject to (or to a right of) SDC as satisfactory evidence."
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Originally posted by lucycontractorumbrella View PostSorry for the typo in the title - its been a long day
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Originally posted by lucycontractorumbrella View PostAt last we have the SDC guidance released by HMRC on the day the legislation comes into force...
It appears as if the elusive EDM model will be short lived and Umbrella's looking to simply gain a declaration of no SDC may have to rethink!
"HMRC does not consider signed waivers and generic statements that the manner in which the worker personally provides the services is not subject to (or to a right of) SDC as satisfactory evidence."
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A simple statement declaring "No SDC" will NOT suffice as evidence
At last we have the SDC guidance released by HMRC on the day the legislation comes into force...
It appears as if the elusive EDM model will be short lived and Umbrella's looking to simply gain a declaration of no SDC may have to rethink!
"HMRC does not consider signed waivers and generic statements that the manner in which the worker personally provides the services is not subject to (or to a right of) SDC as satisfactory evidence."Tags: None
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