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The Office of Tax Simplification (OTS) has published a series of questions as part of its review of employment status.
The body says it is keen to receive comments on the complexities of employment status from businesses and individuals, as well as from representative groups and professional tax advisers.
Views are sought on changes to working patterns over recent decades, dealings with HMRC, and the tax system’s compatibility with employment law and current working practices.
The Office of Tax Simplification (OTS) has published a series of questions as part of its review of employment status.
The body says it is keen to receive comments on the complexities of employment status from businesses and individuals, as well as from representative groups and professional tax advisers.
Views are sought on changes to working patterns over recent decades, dealings with HMRC, and the tax system’s compatibility with employment law and current working practices.
Questions include:
- Who drives employment status decisions? The engaging business, the individual or a third party such as an adviser or intermediary? Or is it a mutual agreement?
- What are the uncertainties, if any, around employment status questions in the tax system?
- Is tax the main driver in how a business chooses to engage people?
The OTS also asks for opinions on a statutory employment test and the factors it might include.
Answers should be emailed no later than 31 December.
