Possibly, from the start (if within the last 6 years), or from when a change
in the performance of the duties occurred.
I have known businesses go bankrupt when the IR have gone back 6 years to
apply "missing" PAYE and NI plus interest and penalties (up to 100% of the
unpaid tax). What starts out as a (relatively) insignificant sum can
escalate into £000s.
Read what I wrote again, and this time think about it carefully.
Giving an invoice happens at a particular instant in time, and that instant
isn't too difficult to determine.
But Doobie was talking about *not* giving an invoice.
So - at what *particular* "moment" does " *not* giving an invoice " happen?
No Doug, my irony misfired spectacularly. I suppose it is an indicator
but low down the list after:
1) Can he organise his own timekeeping?
2) Can he substitute another person for himself?
3) Does he use his own tools and van?
4) Does he risk his own capital?
5) Is he paid uneven amounts at uneven intervals?
6) Have the IR confirmed his self-employment?
....and so on. That's the last time (until the next time) I risk