Re: Can someone clarify something please?
Length of time is not the primary concern. The contractor used to decide if they are in or our of the legislation. Now the payer has to make the decision. HSBC, Barclays, RBS, Lloyds, TSB etc... alone would have well over 50k contractors collectively. They will get penalties / back tax if they make the wrong categorisation so now it is up to them to decide in the face of a very ambiguous CEST tool, and case law that has gone either way.