Christopher Kientzler (Fieldfisher) discusses issues around HMRC’s power to conduct interviews with workers in employment tax cases.
Interviews
Documents are one way of establishing facts; interviews are another. HMRC may interview taxpayers or third parties as part of its normal investigative practices.
HMRC often speak to workers in IR35 investigations contractor status disputes and other employment investigations which involve questions of contractual interpretation. Questions commonly focus on the realities of a particular engagement or sector and seek to test the documents and answers given by engagers. According to HMRC’s recent accounts income tax and NICs are by far the largest revenue streams for HMRC. It seems likely that the bulk of it comes from employees via payroll collection and from employment investigations. Therefore worker interviews are relatively common.
It is reasonable to hold interviews. HMRC are a third...
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Christopher Kientzler (Fieldfisher) discusses issues around HMRC’s power to conduct interviews with workers in employment tax cases.
Interviews
Documents are one way of establishing facts; interviews are another. HMRC may interview taxpayers or third parties as part of its normal investigative practices.
HMRC often speak to workers in IR35 investigations contractor status disputes and other employment investigations which involve questions of contractual interpretation. Questions commonly focus on the realities of a particular engagement or sector and seek to test the documents and answers given by engagers. According to HMRC’s recent accounts income tax and NICs are by far the largest revenue streams for HMRC. It seems likely that the bulk of it comes from employees via payroll collection and from employment investigations. Therefore worker interviews are relatively common.
It is reasonable to hold interviews. HMRC are a third...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
