Just received this from our contact at HMRC

[cityben]

To be clear - this isn't IR35 yet - just a portent of doom...

Yes but, correct me if I'm wrong this is for T & S isn't it? Therefore after April 2016 by default T & S tax relief won't be able to be claimed unless "it is shown otherwise" i.e. you need to contact them to prove no S, D or C.

"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."

Or am I misunderstanding things?

I suppose what we're all saying is we're worried that if they're doing this for T & S they'll just as easily flip this to employment status?

[mudskipper]

Yes but, correct me if I'm wrong this is for T & S isn't it? Therefore after April 2016 by default T & S tax relief won't be able to be claimed unless "it is shown otherwise" i.e. you need to contact them to prove no S, D or C.

"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."

Or am I misunderstanding things?

I suppose what we're all saying is we're worried that if they're doing this for T & S they'll just as easily flip this to employment status?

It is for T&S, but "PSCs" are excluded - for us, IR35 is the decider - inside = no T&S, outside = T&S. So for most of us, it's carry on as before, for now.

[cityben]

It is for T&S, but "PSCs" are excluded - for us, IR35 is the decider - inside = no T&S, outside = T&S. So for most of us, it's carry on as before, for now.

Thanks for the clarification. So in this case we are PSCs

But as I said, it sounds like they clearly think S, D or C check is easier than it actually is which is worrying. It means they could turn on the in or out IR35 on that basis at some point...

[Zero Liability]

Thanks for the clarification. So in this case we are PSCs

But as I said, it sounds like they clearly think S, D or C check is easier than it actually is which is worrying. It means they could turn on the in or out IR35 on that basis at some point...

Yes, "PSCs".

[mudskipper]

Yes, "PSCs".

Sounds like a star sign.

[Zero Liability]

Sounds like a star sign.

Or a herding pen. Anything to get dear Gideon's mojo in gear.