IR35 status – Blanket decision-making
Recent guidance from HMRC has clarified the question of blanket decision-making confirming that this is not allowed. The IR35 status of all contractors must be assessed and determinations need to be made on a case-by-case basis.
According to the new HMRC guidance document published 27th February “The client must take reasonable care when determining whether the worker would have been an employee if they were engaged directly.
“If the client fails to take reasonable care, the responsibility for the deduction of tax, NICs and apprenticeship levy and paying these to HMRC will rest with them.”