Employment: Taxation

(asked on 12th January 2018) - View Source

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will prioritise a review of the accuracy of the IR35 Digital Tool known as CEST as part of his Department's proposed consultation on off-payroll working rules in the private sector.


Answered by
Mel Stride Portrait
Mel Stride
Secretary of State for Work and Pensions
This question was answered on 22nd January 2018

HM Revenue and Customs (HMRC)’s Check Employment Status for Tax (CEST) service has been tested for accuracy against known case law and settled cases. It provides an answer for 85 percent of uses, and HMRC will stand by the result given unless a compliance check finds the information provided isn’t accurate.

Feedback from customers shows the CEST service is helping to ensure that, for most situations, decisions on whether a worker is in scope of the intermediaries legislation (known as IR35) are simple and quick. HMRC will continue to work with customers to enhance the service, and holds tax guidance on employment status under review.

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