Recommendation 10

We asked HMRC to what extent it considered that hiring organisations were treating workers unfairly, for example by using ‘blanket assessments’ instead of assessing workers on a case-by-case basis. HMRC told us it had seen limited evidence of blanket assessments, and that around 500 workers had contacted them because they believe they have not been treated correctly.16 HMRC considers these reports when assessing risk of error and non- compliance by hiring organisation, and told us it would be unable to tell us the outcome 7 Q13 8 Q28; C&AG’s report, para 10 9 C&AG’s report, para 11 10 Qq 28, 31 11 Qq 14, 16, 18–19 12 Q18 13 C&AG’s Report, para 3.8 14 C&AG’s Report, para 3.4 15 Q22; C&AG’s Report, para 3.6 16 Qq 40, 43 10 Lessons from implementing IR35 reforms of these cases until it has completed its follow-up work.17 HMRC also explained that an individual raising concerns may have to wait months or years for a resolution depending on the complexity of the case and the cooperation of the parties involved.18 Structural problems with the way the rules work