The Office of Tax Simplification (OTS) has published the terms of reference for its reviews of how current law distinguishes between employment and self-employment, and how to improve the current regime of civil penalties for tax non-compliance.
The OTS will consider, in particular:
whether the UK’s current employment status tests result in real uncertainty and if so, for what sections of the workforce and in which areas;
sectors and types of engagement with the labour market where difficulties in administering the tax rules are relatively common for any or all of those involved with the tax system;
how well current rules and guidelines fit with situations where individuals have multiple roles; whether the key distinction is between working and not working;
trends in employment law; and
HMRC guidance and advice.
The review will not cover IR35, the construction industry scheme or expenses rules. The penalties review will not cover non-financial penalties or discovery. The OTS is due to produce its reports in time for Budget 2015.
The Office of Tax Simplification (OTS) has published the terms of reference for its reviews of how current law distinguishes between employment and self-employment, and how to improve the current regime of civil penalties for tax non-compliance.
The OTS will consider, in particular:
whether the UK’s current employment status tests result in real uncertainty and if so, for what sections of the workforce and in which areas;
sectors and types of engagement with the labour market where difficulties in administering the tax rules are relatively common for any or all of those involved with the tax system;
how well current rules and guidelines fit with situations where individuals have multiple roles; whether the key distinction is between working and not working;
trends in employment law; and
HMRC guidance and advice.
The review will not cover IR35, the construction industry scheme or expenses rules. The penalties review will not cover non-financial penalties or discovery. The OTS is due to produce its reports in time for Budget 2015.
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