We’ve made a couple of small changes to our Terms of Business. In both cases they codify our existing practice rather than change it.
New section 21e regarding Auto Enrolment re enrolments, reading “We do not automatically advise on re-enrolment obligations / deadlines. You are responsible for monitoring these.” – this clarifies our current practices and is not a change in service.
New section 34 on IR35 Compliance, which reads:
“a. We offer both formal IR35 contract reviews and informal advice on IR35 compliance. Our advice is by nature of considered opinion, and by its nature cannot be definitive. A definitive ruling on IR35 status in the event of a dispute would need to come from Tax Tribunals.
“b. Decisions on IR35 status are your responsibility to make based on your own considered judgement. We will not carry over advice we have given to preparation of your taxes, instead we will seek instructions from you.”
This clarifies and records our current practice and is not a change in service.