IR35 investigations triple over past year

Posted on 15 Jan 2014 in Business, Finance, News

IR35 investigations triple over past year

HMRC opened 256 new IR35 investigations into consultants and freelancers in 2012/13, up from just 59 in 2011/12, according to official figures. HMRC revealed that the majority of cases it had investigated concerned high-risk and “wilfully non-compliant” companies i.e. where all their contracts would fall within the scope of IR35. Robin Wythes, HMRC Employment Status Team Leader, explained that HMRC is now “trying to see IR35 from the view of the worker,” and that there is a need to make Business Entity Tests – part of the IR35 guidance released last year – “fit for purpose.”

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