HMRC bounces back with IR35 win
04 April 2023
Hot off the tails of a prominent case with Gary Lineker, HM Revenue and Customs (HMRC) has chalked up a win in the intermediaries legislation space against TV presenter, Eamonn Holmes.
While the Lineker case was less about the off-payroll rules, and more about if they even applied or not, Holmes’ appeal in the Upper Tribunal hinged on whether ITV had ‘control’ in the relationship.
HMRC, understandably, “welcome[s] the Upper Tribunal’s judgement” and can now expect Holmes to pay the appropriate tax and National Insurance (NI).
Of note in the judgment is the conclusion:
“an individual may be considered to be engaged under several contracts of employment, each contract accounting for a different period of his or her working week, and be self-employed for other engagements.”
This serves as a reminder, an individual can be both within and excluded from the off-payroll legislation for separate contracts. We understand this can be difficult to determine, but each employment needs to be treated in isolation when determining employment status or errors may occur resulting in unpaid tax and NI to HMRC.
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