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CEST: Putting HMRC s IR35 status checker under the microscope

Since its launch in March 2017, HMRC s online IR35 status checker tool has come under fierce criticism and scrutiny, only exacerbated in recent weeks by the disclosure it has not been updated in five years.

IR35: HMRC restores Github access to deleted CEST source code, but confirms update data lost

After the source code for its much-maligned online IR35 status checker tool was deleted in error from Github, HMRC has confirmed it has now been re-uploaded, but any data about past updates to the tool has now been lost

IR35: HMRC rushing to restore CEST source code deleted from Github in error

HMRC has confirmed online repository containing code underpinning maligned IR35 status-checker tool has been taken down ‘in error’ by team working to decommission legacy platform that used to host platform.

HMRC s online IR35 status checker tool CEST not updated in five years, FOI confirms

Despite a previous pledge that HMRC’s IR35 online status checker tool will be continually updated as employment cases and tribunals occur, a freedom of information request confirms CEST has not been updated since October 2019.

Tax news in brief

Highlights from the broader tax news for the week ending 13 December 2023, including: HMRC’s PAYE and NIC calculator; crypto educational emails; feedback on HMRC’s Annual Report and Accounts; and the ABAB annual report.

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