HMRC’s latest briefing notes on the changes to off-Payroll working rules contain a statement which the optimistic and trusting contractor will feel is a positive one whilst his or her more pessimistic and less- trusting colleague may feel the need to remain wary about.
There is a doctrine in English law called ‘legitimate expectation’. It’s there to protect a person against a public authority resiling from a representation it has made. It is is based on the principles of natural justice and fairness, and seeks to prevent the abuse of power.
HMRC will consider the multiple factors when determining status. Clients should ensure that its processes and documentation support the IR35 status decision it makes (particularly when the decision is “outside IR35”). The following factors are what HMRC will consider when making an individual’s status determination statement (SDS):