Legislative Update: Recruitment agencies are now liable for unpaid umbrella company taxes
New UK rules make recruitment agencies jointly liable for unpaid umbrella company taxes. Here is what you need to know before April 2026.
The Long Road of IR35 Investigations
Why HMRC’s CEST ‘Update’ Doesn’t Change the Compliance Risks for Your Business
Earlier this month, HMRC quietly refreshed its Check Employment Status for Tax (CEST) tool — a resource many organisations rely on to help determine whether contractors fall inside or outside IR35. But while the look and feel of the tool may have had a facelift, scratch beneath the surface and it’s clear that very little […]
Concerns about using the CEST Tool
In recent years, many businesses have increasingly relied on the CEST (Check Employment Status for Tax) tool to determine the IR35 status of their contractors. While the CEST tool might seem like a convenient and straightforward solution, there are significant reasons why it should not be used as the primary method for IR35 assessments: Significant […]
Risks to a Business: Failing an HMRC Investigation
Running a successful business is a complex journey filled with triumphs and challenges. Among the many hurdles a business may face, an investigation by HMRC can be one of the most daunting and disruptive experiences. In this blog, we will delve into the risks a business faces when failing an HMRC investigation and explore the […]
HMRC Interview Process
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 […]
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 […]
Brookson Legal VS HMRC’s CEST Tool
With the private sector legislation now in effect, we look at the IR35 audits completed by Brookson Legal and the CEST tool and compare the results.