Disputing an SDS
The contractor has the right to appeal, and the client must have a process to consider any appeals. Where the contractor contests the SDS, the client must respond to the contractor within 45 days. If the client concludes that the original SDS is correct it must provide reasons for its conclusion, whilst if the client concludes that its initial SDS was incorrect, it must issue a new SDS. Failure to respond to the contractor with the 45 days may result in the client being treated as the fee-payer and becoming liable for tax and NIC.
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