Navigating IR35 status determinations can be daunting for both the End Client and Limited Company Contractor. We take a look at how both parties should navigate the process.
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Status Determination Statement Flowchart
1. End Client reviews Limited Company
contractor’s working practices, assignment
details and contract of engagement
End Client uses HMRC’s CEST assessment
tool and other internal processes to make
an individual status determination
End Client presents Status
Determination Statement (SDS)
to Limited Company contractor
Contractor reviews the SDS
Out of Scope determination
Contractor commences
assignment through Limited
Company, ensuring best
practice for off-payroll working
In Scope determination
Contractor continues to
work through Limited
Company and Fee Payer
deducts Deemed Payments
Contractor undertakes
assignment through a
Statement of Work (SoW)
Contractor moves to Fee
Payer’s PAYE payroll
Contractor moves to Umbrella
payment model
Client offers direct employment