.png)
.png)
An IR35 forum has been established following the government’s announcement that it wished to improve the way the legislation is administered. The first meeting was held last month and the minutes are available online.
HMRC said all IR35 reviews were conducted on the basis of risk assessment and where this suggested the possibility that IR35 should apply the case was referred to specialist teams.
The department said it could not publish the detailed risk criteria but agreed that providing greater transparency about the process might reassure those concerned that they might be subject to review on a purely random basis.
The Revenue agreed that taxpayers not affected by IR35 should be given assurance through clear guidance.
It was suggested that HMRC did not manage their risk assessment and case selection procedures consistently across the...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
