Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that end-clients administer IR35 status accurately for contractors in instances where contractors are working in a genuinely independent manner.

HMRC are continuing to help businesses get determinations right. HMRC set up dedicated teams to provide education and support to all businesses, public bodies and charities affected by the off-payroll working reform. This includes topic-based webinars, workshops as well as targeted one-to-one calls with affected businesses.

This is further supported by updated off-payroll working guidance, online learning and attendance at stakeholder events.

HMRC have also outlined how they will support customers to comply with the changes to the off-payroll working rules: https://www.gov.uk/government/publications/hmrc-issue-briefing-supporting-organisations-to-comply-with-changes-to-the-off-payroll-working-rules-ir35.

HMRC developed the Check Employment Status for Tax (CEST) tool to help organisations and individuals determine employment status for tax and decide whether the off-payroll working rules apply.

CEST is a free service which was developed working closely with tax specialists, contractors and other stakeholders. It was tested rigorously against known case law and settled cases, and HMRC stand by its results if the tool is used in accordance with HMRC's guidance.

The Government has also ensured there is a client-led status disagreement process where contractors and deemed employers can lodge a complaint, if they disagree on how a contractor has been categorised.