HMRC Investigation – What to expect if you are contacted?
Even before IR35 became a permanent fixture in the private sector, we always emphasised the importance of preparing for a HMRC investigation. With the IR35 soft landing ending over a year ago, HMRC has given businesses enough time to get their affairs in order and has now started contacting private sector businesses to talk about […]
Consequences of getting IR35 wrong
HMRC’s 12-month grace period which was implemented after the changes were first introduced in April 2021 has now passed. This means it is more important than ever that organisations are complying with the legislation and minimising their risks as much as possible. Furthermore, HMRC has started their transition from education to enforcement and has already […]
Why CEST isn’t fit for purpose
CEST stands for Check Employment Status for Tax and is the HMRC developed tool that many businesses use for IR35 assessments. It hasn’t been updated for nearly 3 years and as such its suitability is frequently discussed, and despite businesses continuing to use it for conducting IR35 assessments, it is important to note that its […]
All you need to know about HMRC Investigations
It was confirmed on the 17th of October 2022 by the Chancellor of the Exchequer, Jeremy Hunt, that plans to repeal Chapter 10, ITEPA 2003 (more commonly known as IR35) have been scrapped. This means that End Hirers in the supply chain will continue to be responsible for assessing the employment status of their off-payroll […]
What is End-to-end supply chain compliance?
Supply Chain Compliance – End Hirer Risks
Full end-to-end supply chain compliance means the hirer knows and has a full understanding of how all entities of their supply chain function. To help you understand the entities included in your supply chain and the risks associated with them that could affect you as the hirer, we have put together the following infographic and […]
Recap of 2022
It is hard to believe that it was only 12 months ago when many medium and large-sized end-hirer organisations were starting to get comfortable with the IR35 off-payroll working rules. For those organisations who applied the IR35 rules fairly, they had undertaken the challenging and arduous task of assessing the employment status of all its […]
Understanding your labour supply chain
Failing to take reasonable steps to ensure that the labour supply chain is legitimate and compliant is a huge risk to organisations. If not done correctly, this can potentially lead to legal, financial and reputational risks for businesses. These thorough checks don’t just protect your business, but also play an important role in protecting workers […]
Proposed IR35 Repeal scrapped
As you will be aware on 23 September during the “mini-budget”, the then Chancellor, Kwasi Kwarteng announced plans to repeal Chapter 10, ITEPA 2003 (also known as IR35 in the Public and Private Sector) taking effect from 6 April 2023. This meant that from 6 April 2023, contractors providing services via their own limited company […]
5 common mistakes made in IR35 mock investigations
‘Mock investigations’ are becoming increasingly popular with our clients as businesses begin to put their IR35 solutions to the test. Mock investigations allow your organisation to see potential pain points in your IR35 solution before it’s too late. In the event of an HMRC investigation, these simple checks will provide peace of mind that processes […]