Publication of IR35 Forum Minutes
15 February 2018
One of the topics under discussion at the last meeting was the implementation and administration of the Public Sector off-payroll reforms. External forum members presented a paper with examples of issues arising post-implementation, including blanket decision making and concerns about staff shortages in some parts of the public sector.
The forum discussed the points raised in the paper, which included concerns that:
- tax rules may influence the new Crown Commercial Services (CCS) contractor terms and conditions
- contractor rates are rising as a result of the reform
- the ‘outsourced service exemption’ is unclear and would be exploited in a potential private sector roll-out; clearer guidance on the off-payroll working accounting procedures would be beneficial
This meeting of the forum took place on 11 December 2017; the full detail of the minutes can be viewed on GOV.UK.
Background to the forum
The IR35 forum is a group of external stakeholders who meet regularly with 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.
The next IR35 meeting takes place on 21 February 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.