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The Review and "Retro" IR35 Investigations

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    Is the risk really material?

    HMRC are making changes to the responsible party so that they can more effectively govern and enforce the legislation. I suspect that means they'll move away from targeting individuals. Really how much revenue have they generated in the last 20 years by chasing contractors? I don't knlw the answer, but maybe they haven't even broken even?


      Our view is that the delay in the introduction of the reforms will mean that when HMRC do come back to normality and start to consider the way in which they police the situation, they will have a better view of the weaknesses and sharper tools to attack them.

      If I were in HMRC, I'd be asking end clients to supply details of those individuals for whom an SDS has been prepared (in or out) and what payments have been made. Whist some of this may be strictly outside what such end clients are required to supply legally, I just don't see them ignoring the request.

      Some end clients will have "reversed" their decision not to use PSC linked contractors. These would be top on my in box if I were an HMRC investigator. I would however be gong to the end client and not the individual.

      (For the record, I'm not an HMRC investigator).
      Best Forum Adviser & Forum Personality of the Year 2018.

      (No, me neither).