If the worker disagreed with the status determination statement, they should appeal to the client. Such an appeal can be raised until the last payment is made for the worker’s services. Once an appeal has been made, the client has 45 days to respond. While the client should consider any appeals received, they are under no obligation to change their mind regarding the determination. However, the client should let the worker know the outcome of the appeal, regardless of whether or not they changed their remind. Failure to respond to an appeal within 45 days, results in the client becoming liable for the worker’s tax and National Insurance contributions.