IR35 fairly assessed
ReAssure are using QDOS via Lorien as they did in readiness for April 2020. Due to the postponement of IR35 nothing happened with the original reviews as the IR35 determination was still the responsibility of the contractor.
If a QDOS review was undertaken last year then the contractor reviews their previous answers and either updates their answer(s) or confirms that their position has not changed, the process takes c15 mins.
The cost of the original QDOS review was paid for by the contractor, this time it is free. If the contractor started after April 2020 then they have to pay the full review cost of course as no previous review was undertaken.
PSC are permitted as long as a QDOS review is conducted and the result is “outside IR35” obviously. A QDOS review has to be undertaken every 6 months to provide compliance.
If the result is “inside IR35” then the contractor can choose to work with an umbrella from Lorien’s preferred list.
I think ReAssure have done an excellent job!