ENSURING HIRERS HAVE TAKEN REASONABLE CARE

Many businesses have defaulted to using HMRC’s CEST (Check Employment Status for Tax) Tool to complete their IR35 reviews. However, it should be thoroughly considered if this will provide the required service that end hirer needs, whilst ensuring they meet their reasonable care obligations. CEST is an online tool that provides outcomes based on the information inputted. If the user misunderstands the question, an incorrect determination could easily result.

Furthermore, CEST has 3 outcomes – Inside/Outside IR35 plus an “Undetermined” outcome whereby it has been unable to identify the IR35 status, usually due to the role being complex. In these scenarios the hirer still does not have an SDS for the role and therefore has not met its legislative obligation – CEST has not assisted the hirer. Any business that has used CEST and has concerns needs to look for an expert who can ensure the SDS’s provided are correct or work with them to ensure any undermined roles have an inside out outside status.

 


 

BUSINESS SOLUTION FOR HIRERS

With over 20 years of experience in the industry, we understand what is expected from hirers.

We will work with you to review all SDS’s and ensure they are correct, along with providing an SDS for any undetermined roles you may currently have. All IR35 reviews will be completed by IR35 specialists and will be accompanied by a detailed SDS, allowing you to meet your reasonable care obligation.

TAILORED TO YOU

IR35 audit process tailored for your specific business needs.

DETAILED AUDIT OUTCOME

A detailed SDS will be provided after each audit enabling you to demonstrate reasonable care.

REVISED SDS

Any inaccurate determinations will be re-considered and new SDS’s will be provided. Advice and support will be given on the undetermined roles so you can consider any contractual or practical changes prior to a determination being reached.

CHALLENGE PROCESS

On hand to support with any contractor challenges.

INVESTIGATION SUPPORT

We will handle any queries if you are ever investigated by HMRC.

REGULATED

All services are provided by an SRA regulated law firm and advice is protected by client legal privilege and professional indemnity insurance.