HMRC publish IR35 Forum Minutes
The lastest IR35 Forum minutes for July have been published on HMRc's website:
The key points noted are:
- On the 2013/2014 P35 the following compulsory question must be answered:
"Are you a service company who has operated the Intermediaries legislation (sometimes known as IR35) or the Managed Service Companies legislation?"
- From April 2012 Hmrc IR35 compliance teams are run from offices in Croydon, Manchester and Edinburgh although HMRC say that this does not mean their work is focused on just these areas. This has lead to an increase in the number of reviews and a turn around time of 6 weeks for a review to be completed.
- There was discussion about controlling persons and whether this was covered by IR35. Also whether the time taken in a role could result in one person changing to being deemed employed when they wouldn;t have been at the offset.