About

HMRC is active in pursuing tax yield through auditing groups' compliance with IR35, designed to combat 'disguised employment'. HMRC's CEST tool (Check Employment Status for Tax) has not been updated in recent years in response to legal cases and for many groups it cannot be relied upon to determine the status of off-payroll workers. Groups may conduct an internal audit to mitigate risk by reviewing risk management through supply chains, testing contracts against the operational facts and documentation around onboarding and hiring etc.

This meeting will examine IR35 compliance risks through the lens of a case study involving the Locum Pharmacists in the UK, comparing and contrasting practical engagement considerations with the recent findings of the FTT in the Professional Game Match Officials Limited (PGMOL) case concerning self-employed National Group referees.

Adam Eagers, Group Tax Director (Europe) at AS Watson, owner of Superdrug, will discuss the details of this ongoing dispute with HMRC, the approach he has taken to fact finding and audit defence, and highlight the wider lessons for IR35 audits.