11 September 2023

Due to recent developments with off-payroll working sets offs (see the consultation page here) HM Revenue and Customs (HMRC) is reaching out to some companies that could stand to benefit from the changes.

The CIPP have been informed that while a decision has not yet been made on if the changes to legislation will be accepted, HMRC is exploring pausing open settlement cases while the set-off process is under consideration. This will apply only in certain conditions and those affected are being informed.

This example letter shows correspondence that may be received from HMRC with regards to this. Customers may then take up the invitation to delay proceedings or continue with the settlement.

Example letter - HMRC OPW Compliance Checks

With the budget around the corner, we may expect to hear more then.

If you wish to discuss an ongoing compliance check HMRC advise you to speak to your customer compliance manager or the tax specialist leading the check. HMRC’s tax specialists are currently writing to all of the customers who may be eligible for the settlement pause and expect to have written to them all by 12 September 2023.