Are HMRC’s recent efforts in improving the administration of IR35 judgement cases working? Is more guidance and advice needed to aid individuals in judging the status of business transactions for themselves or should further resources be given to HMRC for compliance efforts? Do businesses insist on the use of Personal Service Companies? If so, should responsibility be placed on them rather than the worker to decide whether a business transaction falls within IR35?
What role do Umbrella companies play? To what extent are agencies encouraging individuals to enter into such structures?
Public hearings of oral evidence will be held from November 2013 to January 2014. The Committee aims to report to the House, with recommendations and conclusions, in March 2014. The report will receive a response from the government, and may be debated in the House.
HMRC - IR35 minutes published
3 December 2013
Minutes of the 1 August IR35 Forum have been published.
Minutes of the August IR35 Forum meeting can be accessed at the website of HMRC.
The CIPP and the AAT joint survey on IR35 Legislation and Personal Service Companies
4 December 2013
A select committee of the House of Lords is conducting an inquiry into the use of Personal Service Companies and intends to consider the implications for tax and National Insurance.
This call for evidence will be reviewing the use of Personal Service Companies in the public and private sectors. Along with the consideration of implications for tax and NI, wider issues both from the point of view of workers and their clients will also be looked at. The CIPP and the AAT are working jointly to obtain views from their members working within payroll, tax and accountancy. We would appreciate it if you could spare approximately 20 minutes of your valuable time and share your experiences with us in completing this survey . Unfortunately there is a tight timescale for collecting the results as evidence needs to be submitted by 31 December 2013 and so this survey will only remain open until close of business on 18 December 2013.
Thank you in advance for your time and input.
Offshore employment intermediaries
2 January 2014
HMRC has published draft guidance as part of the consultation on proposals to strengthen legislation where there is an offshore employment intermediary.
CIPP Policy News Journal
16/04/2014, Page 317 of 519
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