FORUM MINUTES – SEPTEMBER 2011
7 October 2011 The minutes from the third meeting which was held on 14 September have now been published. Minutes 14 September 2011
FORUM MINUTES – NOVEMBER 2011
25 November 2011 The minutes from the third meeting which was held on 9 November have now been published. Minutes 9 November 2011
PROPOSALS TO INTRODUCE A TIERED TEST FOR SELF EMPLOYED STATUS
18 January 2012 We reported last year that an IR35 Forum was established to commit to making clear improvements in the way IR35 is administered. The Recruitment and Employment Federation (REC) took forward an industry perspective at the latest meeting ( November 2011 ) of the IR35 Forum and have written an interesting article detailing the proposals discussed to introduce a ‘tiered test’ for establishing self-employed status. REC reports: This is a major issue for recruiters in high-end sectors such as technology and interim management where changes to the current rules would help independent contractors and clarify the tax rules on self-employment. The latest Forum meeting focused on technical issues including proposals for a ‘tiered test’ for establishing self-employed status. Under this approach, specific indicators of being in business could be used to determine the level of HMRC intervention. In short, this would provide a way to sift out lower risk cases and give contractors clarity on their status. Whilst the tiered test has been proposed by professional groups on the Forum, including the REC, taking this forward requires further in-depth discussions with HMRC, particularly on on the type of indicators that should define a business for the purposes of IR35. The group is also working on a set of scenarios that illustrate common case types, ranging from those clearly outside IR35 to those clearly within it. The aim is to establish areas where there is common agreement on the IR35 rules and areas where there are differences in interpretation. Although there are still some ‘grey areas’, the Forum is working to minimise these as part of the streamlining process. Commenting on the latest developments, Gillian Econopouly, the REC's Head of Policy and representative on the IR35 Forum, says: ‘We continue to work closely with HMRC and other expert groups such as the PCG, FCSA and ICAEW to drive operational improvements and provide clarity for self-employed contractors and the agencies they work through. The aim is to find clearer ways to establish
CIPP Policy News Journal
09/10/2012, Page 222 of 234
Made with FlippingBook - Online magazine maker