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HMRC CEST tool not updated for five years reveals FOI

New information has emerged that should concern any business engaging contractors and dealing with IR35 compliance. A Freedom of Information (FOI) request to HMRC has exposed that the underlying decision engine of HMRC’s Check Employment Status for Tax (CEST) tool – relied upon by countless firms to assess IR35 status – has not been … Read more

HMRC Taken to Task Over Flawed IR35 Reform Implementation

The Public Accounts Committee (PAC) has delivered a scathing review of HM Revenue & Customs (HMRC) implementation of reforms to the IR35 off-payroll working rules. In the Committee Report, published on 28 February 2024, covering “HMRC performance in 2022–23”, the cross-party group of MPs expressed serious concerns that HMRC’s tough approach to IR35 is … Read more

11 tips for choosing a contractor accountant

Once you have decided that the best trading option for the current stage of your contracting career is a limited company, then choosing a specialist contractor accountant is the next step. It is also a hugely important one, as a good accountant can save you many times your accounting fees by efficiently managing … Read more

History of all cases and references to judgments

Interested in the IR35 court cases? We list every single one here. The Intermediaries Legislation is Chapter 8 of ITEPA, enacted in April 2000. This is commonly referred to as “IR35”, but confusingly “IR35 status” is also used to refer to whether someone is considered a “deemed employee” based on applying employment status … Read more

New laws bring clarity for casual and part-time workers

The UK Government has tabled new laws from 1 January 2024, which aim to simplify the issues around holiday pay calculation and accrual for ‘irregular hours workers’ and ‘part-year workers’ on permanent contracts. The new provisions in The Employment Rights (Amendment, Revocation and Transitional Provision) Regulations 2023 mean that for these workers, the … Read more

HMRC must be held accountable for umbrella compliance failures

Crawford Temple is CEO of Professional Passport, the UK’s largest independent assessor of payment intermediary compliance. He claims HMRC must be held accountable for umbrella compliance failures The head of HMRC, Jim Harra, is set to face tough questioning from the Public Accounts Committee next month over the lack of progress on tackling … Read more