How reliable is HMRC guidance for agencies as regards the new IR35 changes that take effect from next month (April 6th)? “Not very” it would seem.

We are indebted to one of the longest standing members of our Network, David Kirk, for his analysis of HMRC’s webinar on 5th March 2021.

David, who is widely acknowledged as an expert in the context of IR35, was aghast at the amount of misleading information in the webinar.

It was aimed at ‘fee-payers’ – those normally responsible for operating PAYE and deducting and paying over National Insurance contributions, which will typically be agencies.

David’s analysis lists 25 errors in the webinar and the subsequent Q&A. In each case he explains the problem and provides clarification and/or the correct answer.

Here’s just one example:

At 23:06. ‘Once the client has decided whether or not the rules do apply, they must set out that decision in a status determination statement, or SDS.’ Wrong. There is no legal requirement for this, and where the client pays the intermediary directly there are no legal consequences for failure to do so.

If this is something you need to know more about then please contact David directly through his profile here >>>>