HMRC issue briefing on IR35 off payroll reform

[Paralytic]

Thanks, must have missed that bit.

So no more investigations (for those of us who haven't committed fraud or suspected criminal activity)?

...if you trust a non-attributed sentence on the HMRC website that could easily change next week/month/year.

[webberg]

Thanks, must have missed that bit.

So no more investigations (for those of us who haven't committed fraud or suspected criminal activity)?

Not quite.

The "assurance" is given that no NEW enquiry will arise from the operation of the revised rules.

NEW enquiry - you may get an enquiry in Q1 next year - perhaps of a very general nature - perhaps a compliance enquiry. That is pre the new rules.

You may get an enquiry after the new rules arrive, but based on information held prior to those rules coming in. Remember that HMRC has been very active in the private sector collecting names of contractors.

HMRC may decide that mis declaring "obvious" inside roles is fraud. We already know that HMRC has applied such mission creep to other terms in the tax legislation.

Whilst I think the words are welcome, I would not be relying on them.

HMRC observing promises alleged to have been made is rare.