Does an IR35 SDS take into account if the contract was cover for an ex-employee?

[spideybob]

I am in an assignment to effectively replace an employee who wasn't performing and take the analysis and output to a much higher level (so there are some specific initiatives that i will work on using my own skills).
having answered the questions in the CEST tool and Kingsbridge tool, both say...

[PK2]

Hi there.

I was unfortunately classified to fall inside IR35 only a month after my start date on this new assignment, so will now have to switch to an Umbrella.

I very much wish to continue working through my PSC, maybe straight after this assignment ends, so planning to keep...

[Davenutter]

Hi,

1st time poster .. my agency has asked me to do a CEST and then to send them the outcome.

My current thoughts are that it's my company and my CEST and my decision, why should I send it to you!!! He seems to think that it's part of my engagement that I produce this for him...

[Pikabu]

Hi all,

I'm a newbie to this site and am taking on a new contract for the first time, and wanted to check something with you all as I wasn't clear on the IR35 changes.
I know from April 6th the end-client is responsible, but because I start my first role before then, does that mean...

[mike78]

Hi All,

As per my understanding British Citizen can open limited company in Republic of Ireland even after Brexit.
I have recently liquidated my company in UK and starting a contract in ROI. I will open a limited company in ROI.


Any issues in terms of Entrepreneur...

[Ariosa]

Hi everyone,

I've been reading lots of IR35 related threads (I'm still confused) but I would also really appreciate your feedback on my current situation.

I've been with this client since April 2020, renewed once and current contract ends end of coming March. Client has...

[mwounder]

Hi Everyone,

I'm new to this and sorry if this is covered all over the place.

Like every contractor (certainly most), I'm now on the verge of heading Inside IR35 with Experis (Sky) from April 6th bar a last minute miracle by HMRC (lol).

I've done so much...

[FunkyPigeon]

Hi,

I have been a long-term observer on the forum, but this is the first time I have posted, and I was looking to get some advice on a new contract I have recently started and the IR35 status.

I started a new contact two weeks ago with a local authority and it has been deemed...

[omicron]

Hi everyone,

I have a couple of questions in regards to running my own limited company and working on contracts inside IR35.

Can income generated from contracts inside IR35 be used to:

1) pay the employer NIC
2) pay business expenses (e.g. website,...

[ukDunc]

Hi all - I am a chartered accountant providing consulting services to currently 4 clients on day rates through my limited company. One of the my clients wants me to sit on the Board, but I am fairly sure this will jeopardise my position with that client (and perhaps all my clients?) under IR35? I...

[petafin]

Hi,

As a IR35 contractor through an agency (not umbrella ), I am supposed to be paid weekly. I submitted my timesheets every week but my manager didn't approve them until 1 month so he approved 4 timesheets in one go.

Now I received the payment for those 4 weeks from the agency...

[pauljh]

Hi All,
So having given up on getting answers from QDOS (and cancelling my IR35 insurance), I'm after some initial advice before I spends lots of money on a dedicated IR35 person.

Some general question (please point me at other postings if already answered (i did search))
...

[oldbencjw]

Have been offered a new 9-month contract starting 1st December with a private sector client (through an agency), it's outside IR35

All sounds good but the client isn't very experienced with using a contractor and the agency will say anything! Should I be worried about the contract going...

[KaiProctor]

Hi,

I have been contracting inside IR35 for a while now. I pay an umbrella company £100 per month for their services (£1200 pa). I was considering going down the limited company route on the basis that I will save approx £1k per annum (£1200 of umbrella fees - £200 of limited company...

[ChrisinPL]

I used to contract in the UK through my own Ltd company which is now dormant but could be reactivated quickly. I moved to Poland for the long term 2 years ago and I am considering taking a contract role working remotely for a UK company. However a large number of these contract opportunities call...

[petafin]

Hi,

I used to be a LTD contractor and just moved to IR35. I got my first payslip but I don't understand it. Can someone explains to me those numbers?

The weekly pay is £3825 based on a 5-day week at £765.

The total paid by the client to the umbrella company is...

[omicron]

Hi,

I have my own UK limited company and signed a contract with a client (private small company) from Sweden. The contract has no end and will continue until one of the parties decides to terminate it. I'm working for this company full-time and I'm pretty much an employee except that I'm...

[Friendlygribbon]

Is it actually going to be possible to switch between different IR35 roles given the potential complexity to manage genuine business expenses?

My understanding is that most of the business expenses below can currently be claimed, but if you start an inside IR35 project the expenses you...

[ContractorConsultant]

Hi all, I have searched the forums but haven't been able to find information that will help answer my query, so I hope that you can help.

I had been contracting with my LTD company for the past 10 years in various UK organisations all outside IR35. All was going well but as a result of...

[HopefulLee]

Back story: I've worked via agencies for many years and will be branching out to contractor work.
I'll be providing temp office services cover to corporate (usually finance) companies. Also providing some virtual services.
I already have interested end-clients, but have funding/research...

[Scoooby]

I've been a Standard member of IPSE (previously PCG) for many years, mainly because of the tax investigation cover peace of mind.

My IPSE renewal is due up soon and although I'm probably going to close my company down in the coming months, I'm wondering if it's worth upgrading my membership...

[Arc1]

Hi,

In my existing contract I had the agency amend the notice period from 20 days client, 10 days contractor, to which the client agreed on a 20/20 even split.

I requested this as I believed an even period would be better for outside IR35 purposes

I am about...

[TazCaz]

I apologise if this is being discussed elsewhere - I have searched the forums and can't find anything but may have missed it.

I am fairly new to the UK and VERY new to umbrella companies and IR35. Currently with an umbrella company on an inside IR35 contract for which I was recruited...

[mrrossi]

So literally 2 hours before the IR35 reform delay was announced, my client FINALLY made a decision on how they were going to proceed.

They had decided that the role was 'inside' IR35. However, they stated that they would NOT issue an SDS to the agency, they would simply say to the agency...

[erdo]

Hello,

I'm wading through my first inside IR35 contract at the moment - which is a weird 3 way contract between a payroll company, the "employment business" (the recruiter), and me personally. I'm used to signing contracts as a limited company, I have insurance in case things...

[Oppsie]

Hi all,

Pretty much as the title says. Anyone contracting through LA International get the email “mandating” extra IR35 fee’s that are not in any contacts. What’s the thoughts on legality of this? I review all my contacts anyway. Just more interested in “email” becoming binding...

[mockedguy]

I don't get the logic behind HMRC and the IR35 changes. As far as I understand the ultimate objective is to increase the tax revenue to HMRC, based on the assumption contractors are underpaying it, but the figures seem to state the opposite.

e.g. I made up a spreadsheet to compare the...

[mrrossi]

Hi all

Had a QDOS review on a contract and they suggested the following changes would be required to secure an outside determination. They stated:

"Clause 9 - The right to provide a substitute is one of the most important tests in determining IR35
status. It...

[jacquibo]

Hi All and sorry if this has been asked 100 times before.

I am new to a public sector contract and therefore new to falling inside IR35.

I assumed, because the agent said I could, that I could continue to work through my Ltd Co. Having received the paperwork, and done some...

[Ash12004]

Hi,

I am currently negotiating my contract and have seen in both Giant's and Nasa's contracts that it mentions:

1.) National Minimum Wage
2.) Bonus which is discretionary.

I was told that on my monthly payslip it would be split as above.
...

[Freud]

I have been through the site and seen other similar questions but they don't quite answer mine. Many other PSL questions seem to have included Paystream which is recommended but not on mine.

My PSL list is:

• Nasa Group
• Clipper Contracting
• Crest Plus
• Danbro
• Giant Group
• JMK

...

[ElDuderino]

I've been offered a role which I have been told all along was outside of IR35.

I'm just gonna do this post as a list of events / concerns which have occurred with this role, firstly as a warning to other contractors (as I think this is a pretty dodgy situation), but also to get your views...

[Scoooby]

I've been assessed as inside IR35 by the client which I've challenged. They have 45 days to respond, which could well be after when the contract ends at the end of March and I'm not holding my breath for a change in decision.


There is the possibility of a new contract, but I...

[mrrossi]

Hi all

Just wanted to clarify something about contract roles via Umbrella's and whether an SDS has to be provided for that role (or any individual contractor).

If a client (post April 6th) decides to engage a contractor via an Umbrella (I'm not saying they necessarily have...

[VillageContractor]

Hi,

Looks like my client is putting everyone inside. I'll hang around until I find something else, I'd rather be bringing something in then dipping into my warchest.

But I have a question on how the PAYE is paid. Do I invoice as normally and pay it in my SA or does my client...

[HappyGoLucky]

Myself and few fellow contractors recently had our 'you're inside, here are your options' letter from our common client.

They used the CEST tool and sent us copies of the form. They have lied on some of the answers to get the determination they wanted. I can prove using both terms in...

[rp83]

Just came across this and found it worth sharing -

inniAccounts posted on LinkedIn

[DodgyAccountant]

Onerous tax changes for freelancers will go ahead, says IR35 review

Onerous tax changes for freelancers will go ahead, says IR35 review

[mallisarealperson]

Review of changes to the off-payroll working rules: report and conclusions - GOV.UK

[iguy2008]

Hi

I was all due to finish at the end of Feb 2020 to ensure payments were made well in time before new rules on April 6th.

I have been at the same client on and off for 9 years (with some breaks - most being 1 year).

All of my contracts and working practices...

[Clarkston]

Not sure if people have already seen this latest published HMRC manual.

ESM0117 - Employment Status Manual - HMRC internal manual - GOV.UK

Quoting from Manual:-
Where it is agreed that a worker who has previously been regarded as self-employed should now be treated as...

[yacl]

Newbie to forum but decade in contracting...

I am currently contracted to a UK FTSE 100 that has not decided to go down the blanket determination route. I agreed a contract extension to end-March to ensure I could make my next move decision with as many facts as possible.

...

[michellebloomberg]

Hello, need advice on contract.

In a situation where the company is trying to add a clause to be able to claim back any retrospective taxes, if later found inside ir35 by HMRC.

So I am imagining a scenario where

1) company states the contract is outside...

[utopia]

I operate through a PSC and have been on an outside-IR35 contract with a UK-based recruitment agency for a few years. The client, for the purpose of this contract, is a large consultancy. This consultancy has a number of business clients in the UK, one of them being a large insurance agency. I have...

[AlanPs1]

Hi all.

This is my first post and I can see there is generally a lot of information around IR35 on the forums and I have had a good look through. It has been very helpful.

My situation is that I am PAYE at present. As part of the strategy I am working to, becoming a contractor...

[kennygratts]

If anybody can recommend a company that can provide information on contractor law and IR35 in particular would be great!

In the process of getting my agency to issue me with a new contract when my current one expires. Which as seems to be the norm has been blanket assessed as being inside......

[CuriousIan]

Let's supposed I've been issued with an outside IR35 determination by my client. As far as I'm concerned, this is an accurate determination: it matches my own view and that of Qdos. However, the SDS doesn't meet the standards laid down in the draft legislation, in that it doesn't specify the reason...

[phillyleads]

This post is mostly a reply to OP in #1 and relevant to the sticky in #2. I feel my response (to OP #1.) deserves it's own thread for discussion due to the effort that went into writing it. I will inform the OP (#1) of this reply once after it's been approved by the admins (I'm a new member)
...

[smilesmile]

Will more jobs be outsourced to India after Rishi Sunak has been appointed as new new Chancellor?

Sunak was also a director of investment firm Catamaran Ventures owned by his father-in-law Indian businessman N. R. Narayana Murthy (Co-founder of Infosys)!

Nagavara Ramarao Narayana...

[karupalli]

HMRC internal guidelines to tax inspectors

Where it is agreed that a worker who has previously been regarded as self-employed should now be treated as employed, then you will need to consider whether to pursue the employer for NICs and tax for back years. The law and practice relating...