The Director of Labour Market Enforcement (DLME) has published a Call for Evidence for his 2019/20 Strategy. Topics for discussion include the use of compliance approaches to enforcement and joint working between the state enforcement bodies.
The Call for Evidence sets out the key issues and questions on which Sir David Metcalf, the Director of Labour Market Enforcement, would like to receive evidence for his 2019/2020 Labour Market Enforcement Strategy.
The key topics covered are:
• Focus on three sectors: Hotels; Restaurants and food services; Warehousing • Use of labour market enforcement bodies’ additional resources and impact • Use of compliance approaches to enforcement • Joint working between the state enforcement bodies
CIPP comment Look out in News On Line for further information on this Call for Evidence; the Policy team will be arranging a roundtable (Policy Think Tank) to discuss the areas which you, the payroll experts, can provide valuable information on.
This call for evidence will run for 10 weeks. The closing date for submitting evidence is Friday 28 September.
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OTS suggests PAYE equivalent for online platform workers 1 August 2018
The Office of Tax Simplification (OTS) has suggested an optional system equivalent to Pay As You Earn, ‘PAYE for platforms’ to simplify how gig economy workers who operate through online platforms, pay tax.
‘Platforms, the Platform economy and Tax Simplification’ is the third paper on the platform economy and tax in which it suggests how to simplify and improve the tax experience of the increasing number of individuals who work on a self employed basis through online platforms.
OTS focus papers aim to highlight tax simplification issues, make suggestions (some radical), and stimulate debate on how improvements can best be implemented.
The key question in this latest paper is how self employed workers can be provided with as simple an experience as employees in relation to their tax affairs. This paper considers the tax experience only of those who work through digital platforms, rather than of those who, for example, sell or buy goods or rent out their spare room for short term holiday lets through such a platform.
The paper concludes that: •
The government should consider the case for enabling online platforms such as taxi or delivery firms to operate a system equivalent to PAYE for self employed platform workers (without affecting their employment status) • HMRC continue to focus on the development of guidance and to ensure that this is readily available and targeted - especially at people who may unknowingly generate tax liabilities • HMRC engage fully with technology developers to provide reassurance to the burgeoning self employed that digital applications are fit for purpose in submitting accurate tax data and returns as necessary • HMRC consider the case for establishing an app for the self employed to help them manage their tax affairs.
Paul Morton, OTS Tax Director, said:
“The development of the gig economy and new ways of working through online platforms has profound consequences for the employment landscape. At the OTS, we are concerned with the tax implications and how the experience, especially of individual tax payers, can be simplified. Our paper offers a number of suggested improvements, in
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