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Correct decision?
Key points
- The novel idea for contractors that their status will be determined by their client.
- The client must communicate their conclusion to the worker.
- Does the legislation apply irrespective of the client’s conclusion?
- The client must examine all the circumstances and judge whether the legislation is operative.
- Recent guidance from HMRC has clarified the question of blanket decision-making.
- Challenging the status decision on a self-assessment return is likely to lead to an enquiry and perhaps a review of previous years.
When ITEPA 2003 Pt 2 ch 10 was introduced by FA 2017 Sch 1 a novel controversy was unleashed into the contractor marketplace: the idea that one’s tax affairs would be determined by someone else. Not by consultation with one’s accountant or through negotiation with (or even determination by) HMRC but by a third party with whom one’s only relationship is...
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