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HMRC has published a consultation document on the reform of off-payroll working rules (IR35) in the private sector.
Views are sought on:
- the scope of the reform and impact on non-corporate engagers;
- information requirements for engagers fee-payers and personal service companies; and
- addressing status determination disagreements.
It sets out what employers will need to do to prepare for reform. In addition it sets out HMRC’s plans to provide guidance for businesses that will be in scope of the changes. This will include enhancing its check employment status for tax (CEST) tool to ensure it ‘meets the needs of the private sector’. The document acknowledges that stakeholders have concerns about CEST’s ability to take account of employment status for tax case law or to reflect the complex nature of the private sector.
Comments should be emailed to offpayrollworking.intheprivatesectorconsultation@hmrc.gsi.gov.uk by 28 May.
Nigel Morris employment tax director at MHA MacIntyre Hudson said: ‘The...
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