It is your responsibility to determine if you need to apply the off-payroll working rules, and our detailed information will help you understand if you are affected. We’ll promote the support available to those affected and who may need it to apply the rules correctly.
It’s important that we understand how organisations, and the wider labour market, respond to the changes. We will continue to invest in strong relationships with trade and representative bodies that represent customers affected by the rules, and help them to provide support to customers who need it.
We may contact you to discuss how you are applying the changes to the off-payroll working rules. This won’t necessarily mean we believe you are not complying with the rules. It may be because we are aware the sector in which your organisation operates is impacted by the changes to the rules. For example, a sector with a high usage of PSCs.
During these interactions, we may ask for information to confirm that you are applying the rules correctly. For example, if you are a client organisation, to check that you are taking reasonable care in making status determinations or if you are a deemed employer, to check whether you are deducting and paying the correct liabilities.
If we think you need further support to enable you to meet your responsibilities, we’ll offer it. For example, we may invite you to attend a webinar, workshop or one-to-one advice call.
We’ll provide support based on our view of the employment status indicators and give advice on best practice to help you fulfil your obligations. However, we will not make employment status determinations for you or assure the status of specific engagements or processes you have in place.
The online Check Employment Status for Tax (CEST) tool helps you determine a worker’s employment status for tax and NICs purposes. HMRC will stand by the result produced by the tool, provided the information inputted is accurate and the tool is used in accordance with our published guidance.