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  • Overview

    Nick Hobden was contacted by a metals supplier in Kent. They were looking to get to grips with the amount of contractor suppliers that they had working for the business and whether providing their services though personal service companies (PSCs), would make them liable to scrutiny by HMRC under the new off payroll IR35 tax rules. Under the rules coming in to force from 6 April, HMRC can look behind any contractual arrangements with intermediaries to establish that the director and shareholder of the personal service company are employees of the end user client in all but name.  

    It was necessary for Nick and his team to review the existing supplier contracts and advise on the position of those with as well those without contracts.

    The existing supplier agreements were almost 16 years old and Nick helped the client understand them better in light of today’s legislation. He highlighted the areas of concern and made an assessment as to whether a PSC bound by them would be more likely to be treated as an employee and liable to be taxed under PAYE and National Insurance arrangements.

    Given that the new IR35 regime requires a status determination statement (SDS) to be provided to the intermediary, Nick set about compiling a status questionnaire, from the body of employee and tax status case law for suppliers to complete and then assess whether those contractors were genuinely akin to self-employed.  

    The aim was to give the client a better picture on who was working for the business and what status they enjoyed. After this process was complete, Nick drafted a template and oversaw the completion of SDS for over 10 contractors who were off payroll. By making amendments to the contractor terms of contracts, to make sure that there was little or no control over how the contractors delivered their services, a genuine right of substitution and  no integration into our client’s business, any risk of the contractors been regarded as employees receded.

  • Related Services

    Employment

    We act for businesses of all shapes and sizes and in many different sectors. Our advice covers all aspects of the employment relationship, helping to settle disputes, defending employment tribunal claims and providing immigration compliance audits.

    Contracts & service agreements

    We regularly advise both employers and senior employees on service agreements. We will advise you on the proposed terms and on any issues that have not been considered. Having a suitable agreement in place from the start will minimise the risk of disputes arising later on.

Newsletter sign up

I would like to receive newsletters, event invitations and publications from Thomson Snell & Passmore by email on the following topics (tick all those that apply) and consent for my data to be processed for this purpose.

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By submitting an enquiry through 'get in touch' your data will only be used to contact you regarding your enquiry. If you would like to receive newsletters from Thomson Snell & Passmore please use the separate form below.

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