The Chartered Institute of Taxation (CIOT) has published its response to the HM Treasury and HMRC consultation on tackling non-compliance with the off-payroll working rules (IR35) in the private sector.
The Chartered Institute of Taxation (CIOT) has published its response to the HM Treasury and HMRC consultation on tackling non-compliance with the off-payroll working rules (IR35) in the private sector.
The CIOT agrees that the level of non-compliance with the rules means that the government needs to take action. However, the CIOT argues that this does not necessarily mean that extending the public sector rules to the private sector is the best approach. The CIOT suggests alternative measures such as enhanced record-keeping, filing regular reports of payments to personal service companies (PSCs), increased penalties for non-compliance and making the worker jointly liable for PSC debts of PAYE and National Insurance contributions.
The Chartered Institute of Taxation (CIOT) has published its response to the HM Treasury and HMRC consultation on tackling non-compliance with the off-payroll working rules (IR35) in the private sector.
The Chartered Institute of Taxation (CIOT) has published its response to the HM Treasury and HMRC consultation on tackling non-compliance with the off-payroll working rules (IR35) in the private sector.
The CIOT agrees that the level of non-compliance with the rules means that the government needs to take action. However, the CIOT argues that this does not necessarily mean that extending the public sector rules to the private sector is the best approach. The CIOT suggests alternative measures such as enhanced record-keeping, filing regular reports of payments to personal service companies (PSCs), increased penalties for non-compliance and making the worker jointly liable for PSC debts of PAYE and National Insurance contributions.
