We got a letter this week from the procurement department of a University with whom I do some work, to say that ‘Our investigation has concluded that the revised IR35 legislation will apply to any future payments made to you. This means that the value of any invoices will be paid net of income tax and national insurance contributions but you should receive credit for this deduction as part of your annual self-assessment tax return.’
A quick check reveals that I do not fall foul of the IR35 rules on any count: I could field a sub, my work is not under direct control, we are clear on the MOO front, and so on. My inside source at the University concerned tells me that Procurement are targeting all those suppliers whose business name matches the name of the individual. So because I trade as Andrew Scott (and for no other discernible reason) they issued this unilateral decision.
All of other Universities with which I work have accepted that my employment status is clearly independent of them.
Needless to say, we have got back to the university concerned, and I am sure we will resolve the matter sensibly and amicably.
But I am wondering if I would have saved us a lot of hassle if I had named the business Fig Leaf Consulting Limited…
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