Re: It's made my life simpler.
You are talking about a happy path, but the rules are so badly written it's not clear what would happen in that scenario.
HMRC is going quite out of their way to have it as ambiguous as possible. For example they say if the client got SDS wrong, the client or fee payer are responsible for making the deductions, but they don't say they become responsible for paying the worker's tax (as in paying for it out of their own pocket). This means the client or fee payer could very much chase these payments (and often in the contract be it in or out of scope there would be a clause covering that) and claim they made payments to your company in error.
If you look at Loan Charge debacle - ultimately it is the worker HMRC is chasing, not the umbrellas or other intermediaries.
I think the spirit of the law is that you don't get to have someone else covering your tax.
Biting the hand that feeds IT
