With regards to IR35, HMRC:
- have not employed additional employees to deal with IR35;
- do not collect data about the average length of enquiries where IR35 is believed to be a risk;
- do not have any specific IR35 performance indicators.
So said Kitty Ussher in response to a recent written question in the House of Commons.
In an earlier response on the effect of IR35 on 5 May (col 64W), Angela Eagle said, ‘HMRC do not routinely collect data in respect of specific types of employers from PAYE returns, and it is not possible to measure the deterrent effects.
'It is therefore not possible to estimate the total revenue accrued to the Exchequer as a result of this legislation.'