HMRC has published the test results from the application of the ‘Check employment status for tax’ (CEST) tool during its development phase, following a freedom of information request.
The CEST tool provides taxpayers with HMRC’s view on whether they should be classed as employed or self-employed for tax purposes. HMRC will stand by the CEST result unless a compliance check finds the information provided isn’t accurate.
The published data covers 24 test cases and revealed only two instances in which the outcome of an appeal differed from the original CEST results.
HMRC has published the test results from the application of the ‘Check employment status for tax’ (CEST) tool during its development phase, following a freedom of information request.
The CEST tool provides taxpayers with HMRC’s view on whether they should be classed as employed or self-employed for tax purposes. HMRC will stand by the CEST result unless a compliance check finds the information provided isn’t accurate.
The published data covers 24 test cases and revealed only two instances in which the outcome of an appeal differed from the original CEST results.
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