Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

HMRC’s focus will be on compliance with the new IR35 regime

02 November 2020
Issue: 4767 / Categories: News

HMRC has confirmed in ‘promotional material’ on the off-payroll working rules that it ‘will focus on ensuring compliance with the new rules rather than investigating past arrangements’. It states it will not open a new enquiry into a contractor’s return for tax years before 6 April 2021 when:

  • a client decides that a contract is within the off-payroll working rules;
  • a contractor changes the way they work from providing and invoicing services through an intermediary entity to being paid through a client or end user’s payroll; or
  • a contractor ends a contract because they disagree with a client decision on status.

The documents states that ‘the only reason HMRC will open an enquiry using information acquired through the off-payroll working rules changes is if there is reason to suspect fraud or criminal behaviour’.

According to HMRC contractors should be reassured from understanding that it took a similar approach to contractors...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon