The recent news stories concerning IR35 and the back taxes which have been claimed from government departments seem to have created the opportunity for some commentators to return to discuss the complexities of the new rules for off-payroll working in the public (and private) sector. Others have suggested that it is surprising that the government departments have not followed the rules.
The reports note that the Department for Work and Pensions (DWP) had to make a settlement to HMRC over IR35 failings in the period 2017 to 2021 of £88m and the Home Office sums of £33.5m. Of course we have not been given the precise nature of the failures which led to these liabilities being sought by HMRC. The 2020-21 annual report of the DWP indicates that the department had used HMRC’s check employment status for tax (CEST) tool to assess the status of...
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