DBT85
Established Member
I am far from being an expert on the issue but does IR35 and disguised employment come into play if he has been working as a subby for you full time for three years? HMRC do like to extract every fluid ounce of blood.
I'm hoping given everything else going on that HMRC have forgotten all about the IR35 implimentation that was postponed in March due to COVID. It was a hot mess before they postponed it anyway so needed fixing.