Publication of IR35 Forum Minutes

30 March 2018

One of the topics under discussion at the last meeting was the employment status consultation, which was published on 7 February alongside the government’s response to Matthew Taylor’s Review of Modern Working Practices.

This is a joint Treasury, HMRC and BEIS consultation, which will be closing on 1 June 2018. HMRC confirmed there will be a series of roundtables as part of the consultation.

Also under discussion and with an extensive Q&A from forum members was ‘Compliance’ and the employment status tool – CEST - including mutuality of obligation (MoO).

The minutes of the meeting 21 February 2018 are available to view on GOV.UK.

 

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.

CIPP comment

The next IR35 meeting takes place on 10 May which Samantha Mann, senior policy & research officer will be attending. If you have anything you would like raised at the forum, please email policy using IR35 as the subject.