State of play on the off-payroll working rules

Over recent weeks we have continued to see much in the tax and accountancy press on the issues facing taxpayers caught by the IR35 regime.

In this article I will review some of the points that have arisen in these recent discussions.

Latest government response

The government’s response to the consultation on employment status (tinyurl.com/govemplstres) is discussed by Susan Ball and Carolyn Brown in their article ‘Three into two won’t go’ (Taxation 8 September 2022 page 20). I also covered it in my article ‘Everything is fine’ (Taxation 4 August 2022 page 8).

Both report that the government was not proposing any changes to the current rules on employment status but had requested that its guidance notes be improved and the check employment status for tax (CEST) tool be enhanced.

Statement by Liz Truss

There have been several articles in the...