½ΫΧΣΚΣΖ΅

HMRC challenge of a status determination statement

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

HMRC challenge of a status determination statement

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

Issuing a status determination statement (SDS)

As set out in the Off payroll working (IR35) ― public sector, large and medium clients ― overview guidance note, a client is required as part of the off-payroll working for large / public clients rules to issue a status determination statement (SDS) for all relevant contracts to indicate whether they are inside or outside the rules.

This is a complex requirement of the client given that assessing employment status is a complex area of tax based entirely on case law. See the Establishing employment status, Off-payroll (IR35) ― the notional contract and Implementing off-payroll working (IR35) for large/public clients guidance notes for more on the technical aspects of employment status and making that assessment. This covers some of the processes that can be put in place in order to make the assessment as low risk as possible.

Even when there are robust policies and processes in place, difficulties are likely to arise and HMRC may disagree with the SDS that’s been issued.

Responsibility for operating PAYE

Where

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+β„’
Powered by

Popular Articles

Self assessment ― amendments and corrections

Self assessment ― amendments and correctionsOnce a self assessment tax return has been filed, both HMRC and the taxpayer (or the agent) has the right to make changes to the return. There are different time limits depending on whether it is a correction by HMRC or an amendment made by the

14 Jul 2020 13:37 | Produced by Tolley Read more Read more

Temporary differences

Temporary differencesCalculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or liability with its tax base.IAS 12 uses the concept of taxable or deductible temporary differences. Whether a

14 Jul 2020 13:49 | Produced by Tolley in association with Malcolm Greenbaum Read more Read more

Exemption ― overview ― items exempt from VAT in the UK

Exemption ― overview ― items exempt from VAT in the UKVAT exemption: list of supplies exempt from UK VATThe goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9, Pt II.It is important to remember that not all supplies that come within a heading

14 Jul 2020 12:45 | Produced by Tolley Read more Read more