IR35: HMRC’s Enhanced CEST Service

In case you missed it, HMRC have quietly starting offering a new IR35 service which aims to ensure their Check Employment Status for Tax (CEST) tool is used accurately.  You can now ring HMRC for help with off-payroll queries, and a full run-through of the CEST tool.  This new service entails a HMRC officer running […]

The Merry-Go-Round Of IR35 Continues

The merry-go-round that is implementing the off-payroll legislation has continued with yet another public sector body being hit with a tax bill for incorrectly using HMRC’s Check Employment Status for Tax (CEST) tool.  This time it’s the turn of HM Courts & Tribunal Service (HMCTS) which has been charged £12.5m in an IR35 tax liability […]

IR35: DWP’s £87.9m Bill Despite Using HMRC’s Tool

The Department of Work & Pensions (DWP) has been hit with an £87.9m tax bill in relation to IR35/off-payroll legislation due to errors made in using HMRC’s Check Employment Status for Tax (CEST) tool. HMRC reviewed DWP’s implementation of new off-payroll legislation which came into effect for the public sector in 2017, and concluded the […]