Just received this from our contact at HMRC

[mudskipper]

But.. 1.8 of this document states:
1.8 The government does accept though that it would be burdensome for PSCs to be required to apply two separate tests for each of their contracts. The government will therefore amend its proposals, so that the new measure will only apply to a PSC’s contract when it falls within the intermediaries legislation, or would do if the worker was not receiving remuneration as employment income.

i.e. SDC will only apply if caught inside IR35

Yes, that is the case.

My concern is the imminent IR35 consultation - they clearly believe that SDC is a workable proposition.

[MarkT]

Yes, that is the case.

My concern is the imminent IR35 consultation - they clearly believe that SDC is a workable proposition.

Remind me - when is that due?

[Fred Bloggs]

Yes, that is the case.

My concern is the imminent IR35 consultation - they clearly believe that SDC is a workable proposition.

Even worse is the 'right to' SDC. Who can avoid that?

[LondonManc]

Even worse is the 'right to' SDC. Who can avoid that?

Nobody.

[mudskipper]

Remind me - when is that due?

I don't believe we know. Best guess is "soon".

[PurpleGorilla]

Just received this from our contact at HMRC

Nobody.

The 'right' to.

That's insane.

[LondonManc]

The 'right' to.

That's insane.

Any company paying another company to deliver something will have the right to one of S,D or C at some point.

[PurpleGorilla]

Does this mean the chap who services my boiler is under my SDC because I ask him to 'de slurge the bogit' as it is making a whistle noise?

[BrilloPad]

Does this mean the chap who services my boiler is under my SDC because I ask him to 'de slurge the bogit' as it is making a whistle noise?

Do you invoice him or his company? Or British Gas?

[mudskipper]

https://www.gov.uk/government/public...nd-subsistence

"Most end engagers will only need to take action where a worker is not under supervision, direction or control in the manner they undertake their work. Workers are assumed to be under supervision, direction or control, unless it is shown otherwise."

So end client doesn't even have to make a decision.