IR35 working within a PSC for 2 directors

Can a PSC with 2 directors on different contracts avid off payroll working

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  • I have a client company with 2 directors, each drawing a real salary (not the minimum) and dividends, who work on short term contracts and they want to know if they can continue to operate either within off-payroll working or to continue as they are being paid on invoice.

I have done all the research I can both from you and HMRC and can't find a definitive answer.

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By goldriver
01st Mar 2020 11:52
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By Matrix
01st Mar 2020 14:19

But surely they don’t decide, it is the engager who makes the determination? Why are they taking high salaries, do you think there is an IR35 risk?

If they are substitutes for each other then this makes their services different from the usual one person PSC.

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JCACE
By jcace
01st Mar 2020 19:35

You will need to consider the individual contracts, rather than the company as a whole.

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