CIPP response to the call for evidence on employment status

23 December 2014


The results of the CIPP survey to inform the Office for Tax Simplification (OTS) consideration of the employment status process are now complete, and the report issued to the OTS.

The Office for Tax Simplification (OTS) has now turned its attention to reviewing the process for determining employment status. At the beginning of December 2014 they issued a call for evidence and the CIPP Policy team published a survey to its members to help informOTS thinking.

The results of this survey have now been collated and the response has been issued to OTS. Key findings to emerge from this research were:

  • The overwhelming opinion is that the current law is very grey when determining employment status
  • The education sector seems to have a clear issue determining the status of some workers
  • Almost two thirds of respondents say that the decision regarding employment status rests with the engaging business
  • There is a strong feeling that the tax system does not manage these problems very well
  • Opinion is divided as to whether the tax system is compatible with employment law in this area
  • Tax is not, on the whole, the main driver when engaging people; rather it is usually a combination of factors
  • There was a cautious welcome to the idea of a statutory employment test

The Policy team would like to thank everyone who responded to this survey. You can view the full response here