New IR35 Off-Payroll with Status Determination Solution
While the new Off-Payroll Rules have been postponed by 12 months, our New IR35 Off-Payroll with Status Determination Solution has never been more popular. Many companies have already implemented policies to deal with these rules. The postponement was announced mere weeks before the new law was scheduled to come into force. It is therefore unlikely that many companies will relax their policies in the interim. The new 12 month cushion will see additional companies formulating their own policies and procedures to deal with the impact of the law when it does eventually take effect.
Vaultality.com offers the UK’s leading independent New IR35 Off-Payroll with Status Determination Solution. This Solution is then coupled with an Indemnification Service. Our unique process relies on 20 years' of industry experience and the expertise of the UK’s leading specialist tax barrister to:
Provide an initial assessment of the worker or contractor’s potential for being deemed “outside” of the New IR35 rules
Where feasible, offer specific advice on structures, processes and methodologies that may be implemented to strengthen the worker (contractor’s) case for being outside of IR35
Individually assess (by one of the UK's leading tax barristers, a Queen's Counsel ) each engagement on its own merit, and provide an opinion which will form the basis of the Status Determination Statement
Indemnify the entire Supply Chain , including the corporate end-user and any placement agencies, against an incorrect assessment by inserting an independent “Fee Payer” to assume the responsibility
All of this is done at no cost to the corporate end user or any other entity in the supply chain. Our New IR35 Off-Payroll with Status Determination Solution is the only way to ensure full compliance with the law and full indemnity against HMRC challenge while retaining the contractor's PSC and gross pay status where it is at all possible.
Learn how you can keep your PSC, and keep your gross earnings flowing into your PSC
Obtain a Status Determination Statement (SDS) that places you outside of IR35
Our unique "No-Win No-Fee" policy means you will not pay for our service, unless your Status Determination lists you "outside" the New IR35 rules
We will assess your situation first, and will only take you on as a client if we feel we can achieve this result for you. No time wasted!
If you have high-value contractors that you wish to keep in their current engagement, we are the solution for you
If you are the "fee payer" in any supply chain, and you have the risk and the administrative burden of making tax deductions and reporting to HMRC, we are the solution for you
If you wish to offer your high-margin corporate end-users a practical solution to ring-fencing their risk and covering their obligation under the NEW IR35 Off-Payroll Rules, we are the solution for you
For Corporate End-Users
Effortlessly meet your obligations by having the Status Determination (SDS) for each engagement done by a leading UK Queen's Counsel at no cost to you
Eliminate any risk of becoming the "Fee Payer" by using our digital signing document cloud for clear proof of SDS communication
Indemnify your company and your brand against HMRC challenge by using our Special Purpose Vehicle (SPV) to be the Fee Payer and assuming all responsibility
Retain your most valuable temporary workers or contractors by enabling the correct Status Determination - there is no need for a blanket assessment
Complete information about our New IR35 Off-Payroll with Status Determination Solution
In simple terms, the New IR35 forces the end-client (the company that uses the services of the worker or contractor) to determine the IR35 status of that worker. Failure to do so correctly (in the eyes of HMRC) will mean the end-client is responsible for any unpaid tax.
The new law states the end-user (the company where the work is being performed) “must take reasonable care when you make a determination about the employment status of a worker.”
It would be the utmost form of “reasonable care” for such a company to rely on the opinion of a Queen's Counsel (QC) for any specific engagement. Even more so if that QC is considered the UK’s leading expert in tax law and application. The use of the Queen’s Counsel to assess and provide an opinion on each individual engagement goes above and beyond the requirements of the law, and is a documented, validated process that can be used to show the utmost care has been taken in assessing each engagement.
Additionally, we implement a Special Purpose Vehicle (SPV) which is an independent third party entity inserted into the supply chain for commercial purposes to take on the administrative burden of processing contractor/temporary worker processes. This entity takes on the responsibility of correctly implementing the provisions of the Off-Payroll Rules or New IR35. It also provides a complete layer of indemnity for the corporate end-user and the entire supply chain upstream of the Special Purpose Vehicle.
Our Solution is incredibly effective in situations where valuable contractors or temporary workers that can feasibly operate “outside of IR35” wishes to:
- Document the process by which the Status Determination Statement (SDS) is reached
- Reduce the legal and administrative burden of the corporate end-user
- Minimise the financial and administrative impact on the contractor or temporary worker
- Indemnify the entire supply chain against financial penalties assessed by HMRC in the event of a challenge - only the SPV can be held responsible
It is worth emphasizing: there are no blanket assessments with our New IR35 Off-Payroll with Status Determination Solution. Each and every worker is individually assessed, and the QC opinion is specific and individual to that worker and engagement. If the underlying engagement changes in a significant way, a new opinion will be needed.
This New IR35 Off-Payroll with Status Determination Solution goes further in providing administrative relief and risk mitigation to corporate end-user clients and agencies in the supply chain. We act as an independent third party in the supply chain, being inserted for commercial reasons between the temporary worker’s service company (PSC) and the entity that would normally pay the PSC.
This effectively makes us the “Fee Payer” for the purpose of applying the new Off-Payroll rules.
The result? Not only has the end-user client fulfilled its obligation of “reasonable care” with documented evidence, but the entire supply chain is indemnified against any negative HMRC attention as we become the responsible party that will be responsible for meeting any challenge.
The solution is applied in 3 stages:
Stage 1 – Client Engagement, Consultation, Assessment
We engage with the contractor/temporary worker and their Personal Service Company.
The following actions are performed in Stage 1:
- The completion of standard anti-money laundering (AML) and Know Your Client (KYC) processes
- Completion of confidentiality agreement and engagement letter
- Consultation with an industry expert to review the current or proposed engagement (agreement with the agency or corporate end-user that will be the subject of the review)
- A complete, written evaluation is provided to make suggestions on changes that could be made to position the engagement as “outside of IR35” where possible (it is not always possible)
At the completion of Stage 1, we present the contractor with an assessment that has one of the following outcomes:
- Changes are not needed, and the engagement is likely to be assessed as outside of IR35; or
- Make the proposed changes, and the engagement is likely to be assessed as outside of IR35; or
- Do not make the proposed changes, and the engagement is likely to be assessed as inside of IR35; or
- Changes cannot be made, and the engagement is likely to be assessed inside IR35
In the event of 1 or 2, the client proceeds to Stage 2.
In the event of the outcome 3 or 4, the solution we offer cannot be applied and the service is concluded.
We charge a £50 administrative fee to complete the AML, KYC, engagement and assessment process. That is the only fee required to complete Stage 1.
Stage 2 – Implementation, Engaging of Queen's Counsel, Receiving Status Determination Opinion
For contractors/temporary workers that need to make the proposed changes, we provide them with full support, sample agreements, and a step-by-step process to implement the necessary changes. Once this has been completed:
- The contractor or worker engages the Queen's Counsel (QC) through a professional intermediary. Under bar rules, the QC does not offer direct public access. We facilitate this engagement, typically through a solicitor or tax accountant.
- The QC is instructed to review the engagement and form an opinion. This will form the basis of the Status Determination Statement (SDS)
- We assist the contractor or worker in providing all the necessary information to the QC to allow for the opinion to be written
- The opinion is officially documented and delivered to the contractor/worker. Copies can can be provided to the corporate end-user, or any or all recruitment agencies that may form part of the supply chain. The distribution process is digitally recorded and signed off through our cloud based document solution, providing lifetime evidence that the SDS was properly determined and communicated to all parties.
The client then moves onto Stage 3.
We charge on a No-Win, No-Fee basis for Stage 2. If the contractor does not receive confirmation from the QC that the engagement is outside IR35, the contractor will receive a full refund. There is no risk.
Stage 3 – Special Purpose Vehicle (SPV)
As a final step to guarantee indemnity against any challenge by HMRC, we make an SPV available to the supply chain, which will assume the role of “Fee Payer”. The Fee Payer is ultimately the party responsible for the correct deduction of taxes and national insurance for the engagement.
We facilitate the necessary agreements and processes between the previous Fee Payer and the SPV as the new Fee Payer.
This can also be a very attractive situation for agencies and corporate end clients wishing to reduce their administrative burden, as the SPV can accommodate large numbers of contractors thereby allowing for a single lump sum payment to the SPV, from where the payments to the contractors will be processed. The SPV also deals with all tax deductions, reporting requirements and service related issues such as queries.
Note: We charge an ongoing percentage of gross receipts for the use of the SPV. The SPV is not optional, and must be engaged as the Fee Payer in order to implement the Solution.
The contractor or temporary worker can operate much as before, through their personal service company.
The cost of implementing our Solution, which is borne by the contractor/temporary worker, is a fraction of the loss of income most high value contractors face if they move from “outside IR35” to “inside IR35”.
This is not a result of any dubious tax planning – it’s simple math. If the contractor moves from “outside IR35” to “inside IR35”, the “Fee Payer” (the entity that pays the contractor or worker’s Personal Service Company) becomes responsible for paying employer’s national insurance, which at 13.8% is a cost that will immediately be taken off the rate the contractor is earning.
The fee payer is also responsible for paying the Apprenticeship Levy (another 0.5%) which will also be taken off the top.
And that’s just the beginning. When the New IR35 rules were applied to public sector temporary workers in 2017, the average contractor saw a reduction of 18% in earnings.
The contractor is not forced to accept a situation where they are treated as a second class employee: a full time employee when it comes to paying tax, but not a full time employee when it comes to receiving any type of employee benefits.
The corporate end-user is required to make the Status Determination for each client. This has to be communicated to the worker, AND to the next agency in the supply chain. That agency then becomes the responsible party - the Fee Payer - until it passes the Status Determination onto the next agency. This convoluted process repeats itself until the last agency in the supply chain is informed.The agency is responsible unless it can verify and document that the Status Determination was properly conducted, received and passed on to the next agency.
Our solution removes the uncertainty of taking reasonable care to determine the status of each contractor, and the cost of verifying and documenting that process, from the agency. The specific, individual opinion by a specialist QC for each engagement places the requirement for taking reasonable care beyond any HMRC challenge.
Simply put: HMRC could not in any conceivable fashion assert that the use of a QC to form an opinion on a specific engagement fell short of the reasonable care requirement.
Our cloud-based, encrypted digital document process ensures each entity in the supply chain signs off on the communication of the Status Determination Status, providing verifiable and documented proof that the obligation has been met.
Additionally, the insertion of the Special Purpose Vehicle (SPV) below the current “Fee Payer” (the entity paying the worker’s limited company) passes the responsibility to the SPV, thereby indemnifying the supply chain of agencies and the corporate end-user against HMRC challenge. The SPV and the QC opinion work together to ensure all members in the supply chain above the SPV can prove:
- They took reasonable care to determine the status
- They properly documented and communicated the Status Determination Statement to both the worker and the entire supply chain
- They are not the fee payer with the responsibility of operating the correct taxes (the SPV assumes that obligation)
Therefore, even in the event of a successful HMRC challenge, the responsibility and the risk will be with, and stay with, the SPV.
Aside from contractors and temporary workers, no single entity is more affected by the New IR35 Off-Payroll Rules than UK plc. The government has charged UK plc with implementing and policing a failed law that even HMRC has been unable to effectively define, implement or enforce since 1999.
Our New IR35 Off-Payroll with Status Determination Solution allows you as the corporate end-user to:
- Meet your obligation under the law to assess each engagement and provide a Status Determination Statement to the worker and to the first agency in your supply chain
- Easily prove you have taken the required "reasonable care" by ensuring each Status Determination Statement is based on the Opinion of a Queen's Counsel, specific to each worker and engagement
- Perform the required documentation and communication of the entire process through our secure, online cloud based document solution
- Maintain the timeline and KPIs of your most important projects by retaining high-value contractors with the least amount of disruption
- Implement all of this without adding a penny to your cost, or administrative burden
Even though the law clearly states that each temporary worker’s status must be individually determined, there has been an almost universal application of blanket assessments.
Some companies such as Telefonica has even adopted a policy of not engaging with any contractor that is not “inside IR35”.
Gov.uk states: “You must take reasonable care when you make a determination about the employment status of a worker. Failure to do so will result in the worker’s tax and National Insurance contributions becoming your responsibility.”
Of course this kind of language is exactly the reason for the chaos. The government is outlining the penalty for wrongfully classifying a contract as “outside IR35” when it should be “inside IR35”, but there is no apparent penalty for getting it wrong the other way around. It’s no wonder contractors are being blanket assessed across virtually all industries.
As a corporate end-user, if you wish to minimise the impact of the New IR35 Off-Payroll Rules to your business, our Solution provides you with guaranteed indemnity, no additional administrative burden, and and clear and simply engagement-by-engagement Status Determination process that is properly documented and backed by the highest legal authority.
It all begins with the corporate end-user. The corporate end-user is responsible for conducting a review of each contractor or temporary worker’s engagement. They then make a determination that either:
- The engagement falls “inside IR35” – this is also known as “deemed employment”. In simple terms, this determination means the temporary worker or contractor is – for tax purposes – an employee of the corporate end-user. Note, only for tax purposes. Therefore tax and national insurance contributions will be deducted, but the contractor will in now way receive any of the other benefits associated with full time employment. It’s the worst of both worlds.
- The other option is that the engagement falls “outside IR35”. This means of course that there is no deemed employment scenario, and the temporary worker can continue to operate as an independent contractor. The corporate end-user does not have the responsibility of deducting the appropriate tax and national insurance contributions, and the temporary worker is responsible for his or her own tax affairs.
It is important to note that the corporate end-user is obliged to communicate the findings of this determination to both:
- The temporary worker or contractor; and
- The company they engage with (the next entity in the Supply Chain, typically an agency)
The second requirement falls away if the corporate end-user engages directly with the contractor, but if there is a supply chain of agencies involved between the corporate end-user and the contractor’s limited company, the corporate end-user is responsible for communicating the finding to the agency at the top of the supply chain, the one that engages with the corporate end-user.
This agency is then responsible for passing the determination along to the next agency in the chain, and this goes on until the last agency in the chain (the one that ultimate pays the temporary worker’s limited company or Personal Service Company (PSC)) is informed of the decision. This last agency is known as the “Fee Payer”.
The expectation by HMRC is that this process be properly documented. Any entity that forms part of this process that does not properly pass along the determination ends up becoming the Fee Payer. The Fee Payer is ultimately the entity responsible for deducting the correct tax and national insurance contributions for the engagement in question. The Fee Payer has the biggest responsibility, the highest risk, and the largest administrative challenge.
Our Solution inserts a Special Purpose Vehicle (SPV) – a company that exists in order to become the Fee Payer. It is inserted for commercial reasons between the final agency in the supply chain, and the contractor’s intermediary (the PSC or limited company operated by the contractor). Our SPV becomes the Fee Payer, and thereby indemnifies the entire supply chain as it will be responsible for accounting for the correct tax and national insurance.
The corporate end-user is indemnified by virtue of the opinion provided for that particular engagement by the Queens Counsel. We are also able to facilitate and document the communication of the QC opinion (which forms the basis of the Status Determination Statement) to every part of the supply chain. This ensures there is a formal, well-documented, proven process in place. It solidifies the SPV status as the Fee Payer and the entire supply chain is properly indemnified against HMRC challenge.
It is clear that the New IR35 Off-Payroll Rules are designed to rope UK plc into policing HMRC's ineffective tax policies. The only winner is the Treasury, while everyone else seems to be on the losing side.
There is an obligation under law that the client must take reasonable care and not issue blanket assessment. While the law clearly states the penalty for determining the worker as “outside” when they should be “inside” (the client ultimately could be liable for income tax and National Insurance relating to the worker’s salary) there is no stipulated penalty for determining the worker as being “inside” when they should be “outside”.
As a result, clients are just blanket assessing everyone as “inside” because there is very little incentive for them to do otherwise, and a great incentive (avoiding financial penalties) for them to play it safe. The only recourse for the worker is to sue the client, and who is going to want to work on a job site where you are effectively in litigation against your own client. Not to mention the legal fees, prolonged nature of such cases, and emotional toll it takes on the plaintiff.
While blanket IR35 assessments are being applied by many of the larger corporations across industries such as banking, finance and telecommunications, we believe in time the market will normalise and corporate end-users will attempt to find solutions that will allow them to get the right skills for a particular project, rather than alienating skilled temporary workers by having an impractical blanket assessment policy.
High value contractors will once again be in demand, and corporate end-users will be looking for practical ways to apply the New IR35 Off Payroll rules without taking any compliance risks, but while still being able to access the top talent, many of whom will not be prepared to work through umbrella companies and who are typically not inside of IR35.
Our New IR35 Off-Payroll with Status Determination Solution is the best way to achieve this.
We provide the perfect opportunity for the entire supply chain to show that reasonable care was taken in the Status Determination (through the use of a QC which will provide an opinion specific to that engagement). We provide the technology and process to ensure findings are properly documented and communicated. We indemnify the entire Supply Chain against HMRC challenge as the SPV will become the Fee Payer – the entity responsible for the operating the correct tax and the associated administrative burden.
For contractors wishing to find a way to dispute any “inside IR35” determination foisted upon them, there is a (badly written) provision in the law which allows the contractor to request a reconsideration.
This must be requested formally. Some corporate end-users may provide a formal process, some won’t. It will vary from case to case. The law states the contractor must be given an opportunity to appeal, and must receive an answer within 45 days.
It does not provide for situation where the corporate client takes the decision not to engage any contractors that are not operating “inside IR35”, which some of the larger corporates have already done. This is likely to be viewed as a commercial policy decision, and beyond the scope of the law. It is a surefire way to limit their risk, responsibility and administrative burden.
It is also a surefire way to remove a large part of the most valuable, most talented and most skilled temporary workers and contractors from the hiring pool.
One might be forgiven for wondering if this is exactly the outcome HMRC was hoping for, as it would effectively eliminate large chunks of the contractor and temporary worker market – one of HMRCs favorite markets to target for spurious legislation.
If the outcome of the appeal is in favor of the contractor, a new Satus Determination Statement must be issued all the way down the supply chain until it reaches the final Fee Payer. If the appeal is not in favor of the contractor, the client has to set out the specific reasons why that is the case. During the 45 day process, the existing Status Determination Statement prevails.
Of course in a market that has seen an influx of supply (from contractors refusing to be forced into umbrella or second-class employee situations) and a sharp decline in demand (as a result of a risk averse corporate client base and the economic disaster caused by the coronavirus pandemic) it would be a very brave temporary worker indeed that would take on the corporate client Status Determination through the appeals process.
The appeals process for a Status Determination under the Off Payroll Rules will likely only become a useful mechanism once the market has normalised, and the coronavirus pandemic is a thing of the past.
HMRC has made a tool available to "assist" clients in determining the IR35 status for contractor or temporary worker engagement. Known as CEST (Check Employment Status for Tax), the best part of the tool might just be the acronym itself. The tool has been proven time and again to be unfit for purposes.
A survey conducted of 12,000 contractors by ContractorCalculator found “2% of contractors consider that HMRC’s CEST tool reflects the law, with 79% of contractors saying they do not trust HMRC to stand by the results it produces.”
HMRC is ultimately interested in eliminating the contractor market – this has been clear for over two decades since IR35 was originally introduced in 1999 as an ineffective law. HMRC has a dismal 12% win rate under the Chapter 8 version of IR35 for the last decade. (see below)
If HMRC is so poor at identifying which IR35 cases are worth pursuing (considering their own guidance states they will only pursue "strong" cases in court) why would they now be brilliant at designing and building a tool that supposedly gives a definitive and objective decision on IR35 status?
With an 88% fail rate over the last decade in prosecuting only their best cases, one can imagine the proficiency of CEST to be rather low.
HMRC IR35 Case Results in the last 10 years:
|Decision Date||Case Name||Result for HMRCr|
|5-Jan-11||MBF Design Services v HMRC||LOSS|
|6-Jul-11||Primary Path Ltd||LOSS|
|28-Nov-11||JLJ Services v HMRC||Split case|
|27-Jan-17||Armitage Technical Design Services Limited||LOSS|
|16-May-18||Jensal Software Limited||LOSS|
|20-Mar-19||Albatel Limited (Lorraine Kelly)||LOSS|
|13-Jun-19||George Mantides v HMRC||Split case|
|18-Sep-19||PAYA / Willcox / Allday Media||WIN|
|25-Oct-19||Canal Street Productions||LOSS|
Our New IR35 Off-Payroll with Status Determination Solution for assisting end-users, agencies and contractors to comply with the New IR35 has proven so effective that we have implemented a No Win, No Fee policy.
For the contractor this means they have zero risk in utilizing our service. If after our initial (free) consultation and implementation of our suggestions you do not receive a Status Determination from the independent QC confirming that your are outside of IR35 – you will receive a complete refund.
No Win, No Fee.
Please note the following specific terms and conditions for this policy:
- We charge a £50 registration and compliance fee for initial engagement and verifying required anti-money laundering and Know-Your-Client compliance. This £50 is non-refundable, regardless of the outcome.
- We reserve the right not to engage with clients. We offer a free consultation during which we will determine whether your engagement qualifies for our service. If it does not, there is no fee, and there is no service. If it does qualify, we will work with you to increase your chance of receiving a Status Determination of “outside IR35”. Your engagement will only be submitted to the QC for evaluation if you have implemented the suggested changes. Only on submission to the QC for his opinion will you be charged a consultation fee, and if your outcome is not favorable, you will receive a full refund on the consultation fee.
If you are not interested in the more technical aspects of the new law, skip this section.
Originally schedule to take effect in April of 2020, the implementation was delayed by 12 months in an announcement made on 17 March 2020.
The law is designed to force corporate end-user of temporary workers or contractors, as well as those entities (such as recruitment agencies that make up the supply chain) to become responsible for determining the IR35 status of the worker.
Prior to this change, determining whether the worker or contractor was “inside IR35” or “outside IR35” was the responsibility of the worker/contractor. HMRC believes there are thousands of contractors that are incorrectly self-determined as being “outside of IR35”, and in typical fashion they believe this law will force everyone into the same classification resulting in billions of pounds flowing into the treasury.
Despite a huge amount of blowback from the industry, and huge skepticism as to the effectiveness, application and integrity of the law, HMRC and the government forged ahead until 2 weeks before the intended implementation date, when the worldwide chaos caused by the pandemic coronavirus forced the government to announce a 12 month delay to the implementation of The New IR35.
The new law is a further expansion on Chapter 10 of the Finance Act which has been in place for the Public Sector since 2017, and is now being applied to corporate end-user of temporary workers (contractors), whether directly or through an agency, if those corporate end-user meet two of the following criteria:
- Turnover of more than £10.2million per year
- A balance sheet total of more than £5.1m
- 50 or more employees
Of course large corporate end-users across industries such as banking, finance, telecommunication, oil-and-gas and many more are all companies that meet these criteria, and are the companies that drive the temporary worker sector. These rules will therefore affect most if not all contractors at some point.
Under the new rules, corporate end-users are required to individually assess each engagement with a temporary worker, and determine the status of that engagement as either “inside of IR35", or “outside of Ir35”. If determined to be “inside” the following choices technically apply:
- The entity that paid the contractor or temporary worker’s Personal Service Company (PSC) before the status determination (known as the “Fee Payer”) may continue to do so, but only after the appropriate tax and national insurance contributions have been deducted. Agencies in the supply chain effectively therefore have to run a payroll function, deduct the appropriate taxes, provide pay slips and reports to the temporary worker/contractor, report deductions to HMRC, and pay over the deducted taxes. Agencies are typically ill-equipped to deal with this type of administration, especially as it does not add anything to their margin. Fees associated with this type of arrangement are typically passed onto the contractor.
- A second choice is to eliminate the PSC, and for the worker to be effectively on a limited employment contract. The worker will have tax and national insurance deducted from their pay, but they will not benefit from the usual employment benefits that other, permanent employees at the same company will enjoy. Therefore the temporary worker receives all the negative aspects of permanent employment, but without any of the benefits. This is typically offered by larger or specialist recruitment agencies, and is made available to the worker either free of charge or at a minimal fee.
- A third choice would be for the worker to have their payroll done through an independent third party, also knows as an umbrella company. Despite the government’s best efforts to eliminate the umbrella company industry over the past 15 years, the new legislation will create a new umbrella company industry. It will line the pockets of those umbrella service providers that manage to achieve spots on the coveted agency “Approved Supplier Lists”. The cost will be covered by the worker that has to pay someone for the privilege of running their payroll as though they were a permanent employee, without any of the benefits enjoyed by permanent employees.
- A fourth choice include Statement of Work contracts which are designed to obtain an “outside of IR35” status by limiting the scope of the assignment to a specific set of deliverables. These are as of yet untested.
- The final choice of course is for the worker wishing to continue to operate as an independent contractor to relinquish the engagement, and attempt to find work elsewhere. With the uncertainty of the last minute postponement of the legislation itself and the global turmoil caused by the coronavirus, it would be a brave worker indeed that gave up any engagement until the market has shown significant recovery.
We can cure your IR35 headache today!
Do you need a solution that ensures compliance and indemnity against HMRC challenge, while removing your admin burden?