As soon as the new tool is published, the CIPP will notify its members via News Online. HMRC has confirmed that, during the interim, the original tool can be used to make decisions surrounding employment status and they will be honoured providing the tool has been used correctly. This will be the case until the new tool is made available.
CIPP comment
The CIPP is aware of the implications that the new IR35 reforms will have, both on contractors and their end engagers. To help individuals prepare, we are offering both a webinar and a half-day training course providing information on the topic. The next webinar is running on 9 December 2019 and the next available course is being held on 11 December 2019 in Manchester.
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Updated Check Employment Status for Tax (CEST) tool published 26 November 2019
HMRC has released the new Check Employment Status for Tax (CEST) tool and it is now available to use online.
The update note attached to the tool states that it “has been updated so if you do not know the worker, the tool will not ask questions about their circumstances”. Many have been eagerly awaiting the new version of the tool and HMRC has honoured its pledge that it would be available at some point before the end of the current year.
The tool can be accessed here.The Employment Status Manual is an invaluable guide for use alongside the CEST tool which will assist users in navigating and understanding it, therefore ensuring that it is being used correctly.
CIPP comment
The CIPP would like to thank its members for their input into the research and testing of the CEST tool, which would have undoubtedly factored in the creation of the new tool. If there are any issues with the operation of the tool on a technical level, please don't hesitate to contact the Policy team as we are always receptive to the feedback of our members.
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What the political parties are saying in relation to IR35 reforms 3 December 2019
In less than a fortnight, we will be voting to elect a new government and each political party is working tirelessly to attempt to secure votes, releasing manifestos and lobbying to win support up and down the country.
A big area of discussion relates to the upcoming IR35 / off-payroll working reforms proposed for April 2020. The Liberal Democrats addressed this in their manifesto, by stating that they would:
“End retrospective tax changes like the loan charge brought in by the Conservatives, so that individuals and firms are treated fairly, and review recent proposals to change the IR35 rules.”
The Scottish National Party (SNP) also pledged to assess the new legislation in their manifesto, promising that there would be:
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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