confused by t&'s latest announcement

[SimonMac]

That is part of the SDC regime, which does not apply to PSCs. In other words, the IR35 regime applies as normal, and the PSC must evidence their position upon investigation.

So could a pre-contract check saying the contract is outside IR35 be a good start for evidence? You don't know working conditions until you are on site etc.

[jamesbrown]

So could a pre-contract check saying the contract is outside IR35 be a good start for evidence? You don't know working conditions until you are on site etc.

It will operate exactly as it does now, only the liability will increase to include any T&S expenses. In other words, if your working practices are inconsistent with an outside determination based on the contract only, the same risks apply (i.e. YourCo could lose, under investigation), only the liability increases (i.e. YourCo could lose more).