CIPP response to Intermediaries Legislation (IR35): discussion document

02 October 2015

The CIPP has worked together with BDO in gathering views and opinions in a joint survey that feed in to our response. The statistics quoted are from CIPP respondents only but the overall outcomes are consistent with the joint survey findings.

The Intermediaries Legislation (IR35): discussion paper, readily acknowledging that it is yet at an early stage for making change, is looking to explore options that will make IR35 legislation more effective in protecting the exchequer and look to ‘level the playing field’ in what it perceives to be a widespread abuse of the current system.

We consider that the timing for change isn’t yet right, many changes under the heading of improvements and simplifications have been made recently. We believe therefore that a small amount of time be granted to allow for a period of review – to establish whether those changes will indeed bring forward the improvements they are predicted to make. However, in the meantime, HMRC should:

raise the profile of the existing IR35 regime, through improved guidance
raise the profile of the penalties that exist under IR35, using a variety or mediums to disseminate the message
Monitor and review the data provided under the new reporting mechanisms by employment intermediaries.

Thank you to everyone who took the time to respond to this survey. To read the response in full please click below.