IR35 Forum minutes published

28 January 2019

The minutes from the 21 November 2018 meeting of the IR35 Forum have now been made available on GOV.UK.

Members of the forum raised a number of concerns regarding the reform to the off-payroll working rules in the private sector from April 2020, including:

  • Blanket rulings
  • Capacity of the private sector to implement the reform
  • Detailed preparation cannot be completed until legislation and guidance have been produced
  • Increase in administrative burden for agencies providing workers
  • Plans to enhance CEST
  • How non-compliance will be dealt with

HMRC did confirm that its aim is to publish draft guidance alongside the draft legislation in the summer.

The minutes and associated documents are all available to view on the IR35 Forum page on GOV.UK.

CIPP comment

The CIPP is a member of the IR35 Forum and Samantha Mann, senior policy & research officer, will be attending the next meeting which takes place on 28 February. If you have anything you would like raised at the forum, please email policy using IR35 as the subject.

 

Background to the Forum

The IR35 Forum is a group of external stakeholders who meet regularly with HM Revenue and Customs (HMRC). It was established following the government’s commitment at Budget 2011 to make clear improvements to the way IR35 is administered. This followed the publication of the Office of Tax Simplification’s review of Small Business Tax.

The members of the IR35 Forum include taxpayer representatives and professional advisers with expert knowledge and experience of how the legislation operates in practice and how it affects key taxpayer groups. The IR35 Forum meets quarterly.