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IR35: Driving the fuel shortage?

Home Office receives £33.5million IR35 bill

By | IR35, IR35 Guru, News | No Comments

The Home Office has been handed a £33.5million IR35 bill by HMRC after a review of its off-payroll compliance process was found to be “careless”. The tax bill was revealed in the department’s recently published 2020-2021 annual report and accounts.

The document reveals that HMRC placed the Home Office under review in 2018 following its implementation of the change to the off-payroll rules in the public sector that came into effect in 2017.…

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Preparing for IR35: Will HMRC’s CEST tool deliver a reliable verdict?

Preparing for IR35: Will HMRC’s CEST tool deliver a reliable verdict?

By | IR35, IR35 Guru, News, Preparing for IR35 | No Comments

New government monitoring data shows that HMRC’s CEST tool delivers an inconclusive result a worrying 20% of the time. Between November 2019 and November 2020, CEST failed to deliver a verdict in 188,719 of cases out of 975,416. With reform fast approaching, we take a look at this ‘black hole’ in the tool’s logic and what it says about its’ ability to deliver a reliable verdict.…

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HMRC Reopens IR35 Investigations

HMRC Reopens IR35 Investigations

By | COVID-19, IR35, News | No Comments

It’s been reliably reported that HMRC have resumed IR35 enquiries that were put on hold because of the Covid-19 pandemic. In recent weeks, contractors who were being investigated pre-pandemic received letters from HMRC, asking if they were ready for the investigation to resume, and giving them chance to put forward any circumstances that would make this difficult.…

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