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HMRC has confirmed in ‘promotional material’ on the off-payroll working rules that it ‘will focus on ensuring compliance with the new rules rather than investigating past arrangements’. It states it will not open a new enquiry into a contractor’s return for tax years before 6 April 2021 when:
- a client decides that a contract is within the off-payroll working rules;
- a contractor changes the way they work from providing and invoicing services through an intermediary entity to being paid through a client or end user’s payroll; or
- a contractor ends a contract because they disagree with a client decision on status.
The documents states that ‘the only reason HMRC will open an enquiry using information acquired through the off-payroll working rules changes is if there is reason to suspect fraud or criminal behaviour’.
According to HMRC contractors should be reassured from understanding that it took a similar approach to contractors...
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