Source · Select Committees · Public Accounts Committee

Second Report - Lessons from implementing IR35 reforms

Public Accounts Committee HC 60 Published 25 May 2022
Report Status
Government responded
Conclusions & Recommendations
22 items (13 recs)
Government Response
AI assessment · 22 of 22 classified
Accepted 7
Accepted in Part 6
Acknowledged 6
Not Addressed 3
Government response
Treasury minutes: Government response to the Committee of Public Accounts on the Second report from Session 2022-23 · published 2 Sep 2022
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Recommendations & Conclusions

3 items
2 Recommendation Not Addressed

We are concerned that it is too difficult for workers to challenge incorrect status determinations.

Recommendation
We are concerned that it is too difficult for workers to challenge incorrect status determinations. The absence of a clear definition of self-employment, and limited access to relevant personal information for each contractor, can make it challenging for hiring organisations … Read more
Government Response Summary
The response discusses the Office for Students (OfS) consulting the sector on its activity, improving communications with providers, and commissioning qualitative research. It does not address the recommendation about a fast and independent process for contractors to resolve disputes over status determinations.
HM Treasury
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1 Conclusion Not Addressed

On the basis of a report by the Comptroller and Auditor General, we took evidence...

Conclusion
On the basis of a report by the Comptroller and Auditor General, we took evidence from HM Revenue & Customs (HMRC) regarding the implementation of off-payroll working tax rules, known as IR35.1
Government Response Summary
The government response acknowledges the receipt of the report and provides basic contextual information.
HM Treasury
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20 Conclusion Not Addressed

HMRC states that the IR35 reforms increased tax revenues by increasing the numbers of workers...

Conclusion
HMRC states that the IR35 reforms increased tax revenues by increasing the numbers of workers deemed to be employed for tax purpose. It has estimated that there was a net increase in tax revenue of £250 million during the first … Read more
Government Response Summary
The government response simply repeats the committee's conclusion, stating that HMRC believes the IR35 reforms increased tax revenues.
HM Treasury
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