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Among the 23 measures are the annoucements on consultations on the double taxation of IR35 and measures to tackle non-comliant umbrella companies and the promoters of tax avoidance schemes.
Off-payroll working
The Government has published a technical consultation on a potential legislative change to address the over-collection of tax in relation to non-compliance with the off-payroll working rules.
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This consultation seeks input on a potential change to the rules to allow HMRC to set off the tax and NICs already paid against the PAYE liability, resulting in a more equitable distribution of the cost of the worker’s tax liability. (See Agency group calls for improvements to IR35 rules - April 2023, Shout99)
Tackling non-compliance in the umbrella company market
The Government will shortly publish a summary of responses to the 2021 call for evidence on the umbrella company market. Alongside this, the Government will publish a consultation on policy options to regulate umbrella companies and to tackle non-compliance in the umbrella company market.
Tackling promoters of tax avoidance
As announced at Spring Budget 2023 the Government has published a consultation on the introduction of a new criminal offence for promoters of tax avoidance who fail to comply with a legal notice from HMRC to stop promoting a tax avoidance scheme.
The Government is also consulting on expediting the disqualification of directors of companies involved in promoting tax avoidance including those who exercise control or influence over a company.
Further IR35 information
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Susie Hughes © Shout99 2023
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