HMRC has published its considered response to concerns raised at the IR35 forum that the ‘check employment status for tax’ (CEST) online tool does not include mutuality of obligation among the factors to consider.
HMRC has published its considered response to concerns raised at the IR35 forum that the ‘check employment status for tax’ (CEST) online tool does not include mutuality of obligation among the factors to consider.
The reason given is because the CEST tool assumes a contract exists, or is contemplated, and the tool is designed principally to determine whether such a contract will be one of employment or self-employment. HMRC’s uses case law, including the recent Pimlico Plumbers [2018] UKSC 29, to support its view that mutuality of obligation is required for a contract to exist and must therefore already have been established. See https://bit.ly/2ua9HSy.
HMRC has published its considered response to concerns raised at the IR35 forum that the ‘check employment status for tax’ (CEST) online tool does not include mutuality of obligation among the factors to consider.
HMRC has published its considered response to concerns raised at the IR35 forum that the ‘check employment status for tax’ (CEST) online tool does not include mutuality of obligation among the factors to consider.
The reason given is because the CEST tool assumes a contract exists, or is contemplated, and the tool is designed principally to determine whether such a contract will be one of employment or self-employment. HMRC’s uses case law, including the recent Pimlico Plumbers [2018] UKSC 29, to support its view that mutuality of obligation is required for a contract to exist and must therefore already have been established. See https://bit.ly/2ua9HSy.
